Taxation of entertainers: income from performances may be taxed in the State where the activities are exercised. Income earned by a resident as an entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed by that other State, including where the income accrues to another person; however, if the activities are substantially supported by public funds of a Contracting State, a local authority or public institution, the income is taxable only in the State of residence.
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 entertainers: income from performances may be taxed in the State where the activities are exercised.
Income earned by a resident as an entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed by that other State, including where the income accrues to another person; however, if the activities are substantially supported by public funds of a Contracting State, a local authority or public institution, the income is taxable only in the State of residence.
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