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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Swaziland: double taxation agreement, Article 15 Artistes and Atheletes

Notwithstanding the provisions of Articles 13 and 14, income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes. from their personal activities as such may be taxed in the Contracting State in which those activities are exercised.