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, ... Summary
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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