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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax rules for entertainers and sportspersons under double tax treaty, including payments via companies and public funding exceptions</h1> Income earned by a resident of one Contracting State as an entertainer or sportsperson from personal activities carried out in the other Contracting State may be taxed in that other State, overriding the general rules for independent and dependent personal services. If such income is paid not to the individual artiste or sportsperson but to another person, that income may still be taxed in the State where the activities occur, regardless of business profits or personal services provisions. However, when the activities are substantially financed by public funds of either Contracting State or their subdivisions or local authorities, taxation is exclusive to the State of residence of the entertainer or sportsperson.
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