Taxation of entertainers and sportspersons: income from performances can be taxed where services are performed, subject to public funding exception.

Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in the State where the activities are performed; income accruing to another person from those activities may also be taxed in that State. If the activities are substantially supported by public funds of one or both Contracting States or their political subdivisions or local authorities, the income is taxable only in the State of residence of the entertainer or sportsperson.

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