Taxation of entertainers: income from performances may be taxed where services are performed, unless substantially publicly funded. Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State, ... Summary
Taxation of entertainers: income from performances may be taxed where services are performed, unless substantially publicly funded.
Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State, including income accruing to third parties from such activities; however, where the activities are substantially supported by public funds of one or both Contracting States or their political subdivisions or local authorities, the income is taxable only in the State of residence.
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