This article examines the taxation of artistes and sportsmen under Singapore's domestic law and its tax treaties. The article sets out the domestic tax provisions and Singapore's general anti-avoidance rule and examines the interaction between the domestic provisions and Singapore's tax treaties, with emphasis on the treaty provision on artistes and sportsmen. The article also discusses some conceptual issues relating to that provision and comments on selected "artistes and sportsmen" articles in Singapore's treaties which have unusual wording. Since Singapore is a small player in the world of entertainment and sports, the focus is on Singapore as the source state.