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of <h1>Income from entertainers or sportspersons taxed where activities occur, unless publicly funded; overrides Articles 7, 14, 15.</h1> Income earned by a resident of one Contracting State as an entertainer or sportsperson from activities in the other Contracting State can be taxed in that other State, regardless of Articles 14 and 15. If the income from such activities is received by another person instead, it is still taxable in the State where the activities occur, overriding Articles 7, 14, and 15. However, if the activities are significantly funded by public resources from one or both States, the income is taxable only in the entertainer's or sportsperson's resident State.
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