Direct Tax Avoidance Agreements

Zambia

ARTICLE 18 - artistes and athletes - 1. Notwithstanding the provisions of articles 15 and 16, income derived by public entertainers (such as theatre, motion picture, radio or television artistes and musicians) or athletes, from their personal activities as such may be taxed in the Contracting State in which these activities are exercised :

Provided that such income shall not be taxed in the said Contracting State if the visit of the public entertainers or athletes to that State is supported, wholly or substantially, from the public funds of the Government of the other Contracting State.

2. For the purposes of this article, the term Government includes a State Government, a political sub-division, or a local or statutory authority of either Contracting State.