Entertainers and athletes constitute a further category of business identified for special treatment. Some treaties, following the old colonial pattern, simply exclude entertainers from the personal services articles (for example, Belize). Others (for example, Gambia) contain no specific provision, leaving entertainers within the general rule for personal services. The common thread in treaty provisions aimed at artists and sportspeople is that they authorise taxation of the income of such individuals in the contracting state where their professional activities are exercised, despite the absence of a permanent establishment or fixed base. Thus, art. 17(1) of the Danish Treaty reads:

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