Taxation of artistes and sportspersons: income taxable where activities performed, except publicly funded visits taxed only at residence. Income of a resident entertainer or sportsperson from personal activities in the other Contracting State may be taxed in that State, including where income accrues to a third party; however, if the visit is 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 artistes and sportspersons: income taxable where activities performed, except publicly funded visits taxed only at residence.
Income of a resident entertainer or sportsperson from personal activities in the other Contracting State may be taxed in that State, including where income accrues to a third party; however, if the visit is 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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