Taxation of entertainers' and athletes' income: source-state taxation permitted, except when public funding and a bilateral cultural agreement apply.

Entertainers' and athletes' income from personal activities exercised in the other State may be taxed in the State where the activities are performed, including where the income accrues to a third person, notwithstanding other articles. However, if the activities are supported wholly or substantially from public funds of the performer's State and fall under a bilateral cultural agreement, the income is taxable only in the performer's State.

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