Taxation of entertainers and sportspersons: income from performances in the other State may be taxed there, with a public funding exception. Income of a resident entertainer or sportsperson from personal activities performed in the other Contracting State may be taxed in that other State, including where the income accrues to another person, notwithstanding provisions on business, employment, or other income; however, income from activities substantially supported by public funds of a Contracting State or its subdivisions is taxable only in the performer's State of residence.