Taxation of visiting artistes and sportspersons: source State may tax income from activities there, with a public-funds exemption. Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State. Income that accrues to a third person for such activities may also be taxed in the State where the activities are exercised. If the activities are substantially supported by public funds of a Contracting State or its subdivisions, the income is taxable only in the State of residence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of visiting artistes and sportspersons: source State may tax income from activities there, with a public-funds exemption.
Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State. Income that accrues to a third person for such activities may also be taxed in the State where the activities are exercised. If the activities are substantially supported by public funds of a Contracting State or its subdivisions, the income is taxable only in the State of residence.
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