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HMRC internal manual

Double Taxation Relief Manual

DT: Sri Lanka: double taxation agreement, Article 16: Artistes and athletes

(1) Notwithstanding the provisions of Articles 14 and 15, income derived by public entertainers (such as theatre, motion picture, radio or television artistes, musicians and athletes) from their personal activities as such may be taxed in the Contracting State in which those activities are exercised.
(2) Where income in respect of personal activities as such of a public entertainer accrues not to that entertainer himself but to another person that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer are exercised.