Taxation of entertainers and sportspersons: income from performances taxable in State where activities occur, subject to public funding exception. Income earned by a resident entertainer or sportsperson from personal activities performed in the other Contracting State may be taxed in the State where ... Summary
Taxation of entertainers and sportspersons: income from performances taxable in State where activities occur, subject to public funding exception.
Income earned by a resident entertainer or sportsperson from personal activities performed in the other Contracting State may be taxed in the State where the activities are exercised; income that accrues to another person in respect of those activities is similarly taxable in that State. If the activities are substantially supported by public funds of one or both Contracting States or their political subdivisions or local authorities, the income is taxable only in the State of residence of the entertainer or sportsperson.
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