Taxation of entertainers' and sportspersons' income may be imposed in the territory where services are performed, subject to public funding exception.

Income of a resident entertainer or sportsperson from personal activities exercised in the other territory may be taxed in that other territory, and income that accrues to another person for such activities may also be taxed in the territory where those activities are exercised; however, if the activities are substantially supported by public funds of one or both territories or their subdivisions or local authorities, the income is taxable only in the performer's territory of residence.

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