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of <h1>Income of entertainers or sportspersons may be taxed in the State of performance, overriding Articles 7, 14, and 15.</h1> Income earned by a resident of one Contracting State as an entertainer or sportsperson from activities in the other Contracting State may be taxed in that other State, regardless of Articles 14 and 15. If such income accrues to another person, it can still be taxed in the State where the activities occur, overriding Articles 7, 14, and 15. However, if the activities are significantly funded by public funds from one or both Contracting States or their subdivisions, the income is taxable only in the State of the entertainer or sportsperson's residence.
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