Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Entertainers' Income Taxed Where Activities Occur Unless Publicly Funded, Then Taxed in Residence State.</h1> Income earned by a resident of one Contracting State as an entertainer or sportsperson from activities performed in the other Contracting State may be taxed in that other State. If the income is received by another person instead of the entertainer or sportsperson, it can still be taxed in the State where the activities occur. However, if the activities are substantially funded by public funds from one or both Contracting States or their subdivisions, the income is taxable only in the entertainer's or sportsperson's State of residence.
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