Taxation of entertainers and sportspersons: income from performances in another state may be taxed there. Income of resident entertainers or sportspersons from personal activities exercised in the other Contracting State may be taxed in that other State. The same taxing right applies where such income accrues to a person other than the performer. Activities substantially supported by public funds are excepted and, in that case, the income is taxable only in the performer's 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 entertainers and sportspersons: income from performances in another state may be taxed there.
Income of resident entertainers or sportspersons from personal activities exercised in the other Contracting State may be taxed in that other State. The same taxing right applies where such income accrues to a person other than the performer. Activities substantially supported by public funds are excepted and, in that case, the income is taxable only in the performer's State of residence.
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