Source-state taxation of entertainers and sportspersons allowed for performances in that state, with public-funding exception. Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; income accruing to another person may also be taxed in the State where the activities are exercised; activities substantially supported by public funds are excluded and 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.
Source-state taxation of entertainers and sportspersons allowed for performances in that state, with public-funding exception.
Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; income accruing to another person may also be taxed in the State where the activities are exercised; activities substantially supported by public funds are excluded and taxable only in the State of residence.
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