Artist and sportsperson income taxation under a tax treaty may apply where performances are carried out in the other state.

Income derived by a resident of a Contracting State as an entertainer or sportsperson from personal activities in the other Contracting State may be taxed in that other State. The same rule applies where such income accrues to another person instead of the entertainer or sportsperson, in which case taxation may occur in the State where the activities are performed. These provisions do not apply where the visit is substantially supported by public funds of, or sponsored by, the other Contracting State.

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