Artikel 18 Verdrag tussen het Koninkrijk der Nederlanden en de Republiek Argentinië tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 18 Artistes and Sportsmen 1 Notwithstanding the provisions of Articles 15 and 16, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2 Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. 3 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in one of the Contracting States by entertainers or sportsmen which are resident of the other Contracting State in the context of a visit to the first-mentioned State if that visit is substantially supported by public funds of the other State or a political sub-division or a local authority thereof. In such a case the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident.