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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Barbados: double taxation agreement, Article 18 Artistes and Athletes

Notwithstanding anything contained in this Agreement, 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 these activities are exercised.