Taxation of visiting artistes and sportspersons may be taxed in the State where activities are performed; public funding exception applies.

The Contracting State where an entertainer or sportsperson performs may tax income from their personal activities, including when receipts accrue to a third party, notwithstanding general rules on business or personal services; however, this source-based taxing right does not apply if the visit is principally funded by public monies of the performer's home State or its subdivisions, in which case general business or employment provisions govern taxation.

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