Taxation of entertainers and sportspersons: income may be taxed where performances occur, with a public funding exemption. Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in the State where the activities are performed; income that accrues to a third person for those activities may also be taxed in that State. The source-based taxing right does not apply where the activities are substantially supported by public funds of one or both Contracting States or their political subdivisions or local authorities, in which case taxation is limited to the State of residence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of entertainers and sportspersons: income may be taxed where performances occur, with a public funding exemption.
Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in the State where the activities are performed; income that accrues to a third person for those activities may also be taxed in that State. The source-based taxing right does not apply where the activities are substantially supported by public funds of one or both Contracting States or their political subdivisions or local authorities, in which case taxation is limited to the State of residence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
