Taxation of entertainers and sportspersons: income may be taxed where activities are performed, with cultural-exchange exemptions.

Income of resident entertainers or sportspersons from personal activities performed in the other Contracting State may be taxed in that other State. Income that accrues to a third person for such activities may likewise be taxed in the State where the activities are exercised. Income from performances by resident artistes or sportspersons under a government-agreed cultural exchange programme is exempt from tax in the host State.

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