Artists and sportsperson taxation: performance income may be taxed by the State where activities are exercised. Income of a resident entertainer or sportsperson from personal activities in the other Contracting State may be taxed in the State where those activities are exercised, including where such income accrues to a third person; however, activities substantially supported by public funds are taxable only in the State of the performer's 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.
Artists and sportsperson taxation: performance income may be taxed by the State where activities are exercised.
Income of a resident entertainer or sportsperson from personal activities in the other Contracting State may be taxed in the State where those activities are exercised, including where such income accrues to a third person; however, activities substantially supported by public funds are taxable only in the State of the performer's residence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
