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<h1>Entertainers' Income Taxed Where Activities Occur, Except if Funded by Public Funds; Then Taxable in Residence State.</h1> Income earned by a resident of one Contracting State as an entertainer or sportsperson from activities performed in the other Contracting State may be taxed in that other State, regardless of other provisions. If such income accrues to another person, it may still be taxed in the State where the activities occur. However, if the activities are substantially supported by public funds from one or both Contracting States or their subdivisions, the income is taxable only in the State where the entertainer or sportsperson resides.