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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Jamaica: double taxation agreement, Article 16: Artistes and Athletes

Notwithstanding anything contained in this Agreement, income derived by publicentertainers, such as theatre, motion picture, radio or television artistes, and musiciansand by athletes, from their personal activities as such may be taxed in the territory inwhich these activities are exercised.