Taxation of artistes and sportsmen: income from performances may be taxed in the State where activities are exercised. Income of a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in that other State, and income attributable to a third person for those activities may also be taxed in the State where the activities are exercised, notwithstanding Articles 7, 14 and 15; however, activities undertaken within government agreed cultural or sports exchanges carried out other than for profit are exempt from tax in the State where they are performed.
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 artistes and sportsmen: income from performances may be taxed in the State where activities are exercised.
Income of a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in that other State, and income attributable to a third person for those activities may also be taxed in the State where the activities are exercised, notwithstanding Articles 7, 14 and 15; however, activities undertaken within government agreed cultural or sports exchanges carried out other than for profit are exempt from tax in the State where they are performed.
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