Taxation of entertainers and sportspersons: income from personal activities in another State may be taxed by that State. Income of entertainers and sportspersons from personal activities performed in the other Contracting State may be taxed in that State, and this taxing right also applies where such income accrues to a third party; however, if the activities are substantially supported by public funds of a Contracting State or its subdivisions, the income is taxable only in the resident State.
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 personal activities in another State may be taxed by that State.
Income of entertainers and sportspersons from personal activities performed in the other Contracting State may be taxed in that State, and this taxing right also applies where such income accrues to a third party; however, if the activities are substantially supported by public funds of a Contracting State or its subdivisions, the income is taxable only in the resident State.
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