Taxation of entertainers: income from performances in the other State may be taxed there, subject to a public funding exception. Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; ... Summary
Taxation of entertainers: income from performances in the other State may be taxed there, subject to a public funding exception.
Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; income accruing to a third party in respect of such activities may also be taxed in the State where the activities are exercised. These provisions do not apply if the activities are substantially supported by public funds of either Contracting State or their subdivisions, in which case the income is taxable only in the State of residence.
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