Taxation of entertainers and sportspersons: income from performances taxable in 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 the activities are exercised. If the income accrues to another person, it may nevertheless be taxed in the State where the activities occur. Activities substantially supported by public funds are excluded from source taxation and are taxable only in the State of residence.