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HMRC internal manual

Double Taxation Relief Manual

DT: Zambia: double taxation agreement, Article 18: Artistes and athletes


Notwithstanding the provisions of Articles 15 and 16, 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.