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 ... Summary
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.
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