Taxation of entertainers and sportspersons: income may be taxed in the State where performances occur, with an exception.

Income of entertainers and sportspersons from personal activities exercised in the other Contracting State may be taxed in that other State; if such income accrues to another person it may likewise be taxed in the State where the activities occur notwithstanding other allocation rules. Income derived from activities conducted within a cultural or sports exchange programme approved by both Contracting States is taxable only in the resident State.

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