Taxation of entertainers and athletes: income taxed in the state where performances occur, subject to public funding exception.

Income from personal performances by entertainers and athletes is taxable only in the Contracting State where the activities are exercised; if such income accrues to a third party it may also be taxed in that state. The rule does not apply when the performer's visit is wholly or substantially financed, directly or indirectly, from the public funds of the other Contracting State or its subdivisions.

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