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Artistes and Athletes (Article 17)

Protocol SI 1994 No. 768 provides that income derived by a resident of Austria from entertainment or sporting activities performed in the UK under a cultural agreement between the UK and Austria, or derived by a non-profit making organisation, or by an entertainer or athlete who provides services to such an organisation, is to be exempt from tax in the UK.

A similar exemption applies in relation to UK residents performing activities in Austria under such cultural agreements, etc.

Although the reference in Article 17 is to an “athlete� rather than the more usual “sportsperson�, the Article covers all sportspersons and not merely those involved in track and field athletics.