Taxation of artistes and athletes: source State may tax performance income unless visit funded by the other State's public funds.

Income of public entertainers and athletes from their personal activities may be taxed in the Contracting State where those activities are exercised; however, such income shall not be taxed in that State if the visit is directly or indirectly supported, wholly or substantially, from the public funds of the Government of the other Contracting State. "Government" includes State Governments, political sub-divisions, and local or statutory authorities.

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