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of <h1>Entertainers' Income Taxed in Host State, Overrides Articles 15 and 16; Public Funded Activities Taxed in Resident State.</h1> Income earned by a resident of one Contracting State as an entertainer or sportsperson from personal activities in the other Contracting State may be taxed in that other State, overriding Articles 15 and 16. If such income accrues to another person, it can still be taxed in the State where the activities occur, despite Articles 7, 15, and 16. 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 entertainer's or sportsperson's resident State.
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