Taxation of artistes and sportspersons: income from performances may be taxed in the State where activities are exercised.

Income of an artiste or sportsperson from personal activities exercised in the other Contracting State may be taxed in that State, including where income accrues to a third person; however, if the visit is substantially supported by public funds of one or both Contracting States or their subdivisions or local authorities, the income is taxable only in the performer's State of residence.

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