Article 4

A new paragraph 3 shall be added to Article 17 "Artistes and Sportsmen" of the Convention that shall read as follows:

"3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or sportsmen if the visit to that State is wholly or mainly supported by the other Contracting State or a political subdivision or local authority thereof or by funds basically financed by those authorities. In such a case the income shall be taxable only in the State of which the entertainer or sportsman is a resident."

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	Protocol Amending the Convention Between the Government of the Russian Federation and the Government of the Republic of Austria...