Taxation of artistes and sportspersons: income from performances may be taxed in the State where activities are exercised, with a funding-based exemption.

Income earned by a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State despite Articles 7, 14 and 15. If such income accrues to another person it may still be taxed in the State where the activities are performed. However, the State of performance may not tax that income when the visit is financed directly or indirectly by the other State, a political subdivision or local authority thereof, or by an organisation recognised as charitable in that other State.

---

---

---