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 ... Summary
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.
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