Taxation of entertainers and sportspersons: income from performances may be taxed in the State where activities occur. Income earned by an entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State, including income accruing to another person for those activities. If the activities are substantially supported by public funds of a Contracting State or its subdivisions or local authorities, the income is 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.
Taxation of entertainers and sportspersons: income from performances may be taxed in the State where activities occur.
Income earned by an entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State, including income accruing to another person for those activities. If the activities are substantially supported by public funds of a Contracting State or its subdivisions or local authorities, the income is taxable only in the State of residence.
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