Taxation of visiting artistes and sportspersons permits source State taxation of performance income, with a public funding exception. Income of a resident entertainer or sportsperson from personal activities in the other Contracting State may be taxed in that other State, including where ... Summary
Taxation of visiting artistes and sportspersons permits source State taxation of performance income, with a public funding exception.
Income of a resident entertainer or sportsperson from personal activities in the other Contracting State may be taxed in that other State, including where income accrues to a third party; however, if the activities are substantially supported by public funds of either Contracting State or their subdivisions, the income is taxable only in the State of residence.
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