Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Entertainers' Income Taxable in Host State Unless Part of Approved Cultural or Sports Exchange Program</h1> Income derived by residents of a Contracting State, who are entertainers or sportspersons, from activities performed in the other Contracting State, may be taxed in that other State. If such income is paid to another person instead of directly to the entertainer or sportsperson, it is still taxable in the State where the activities occur. However, if these activities are part of a cultural or sports exchange program approved by both States, the income is taxable only in the entertainer or sportsperson's resident State.