Artist and sportsperson taxation: performance income taxable in source state; public-funded performances taxable only in residence. Income of resident artistes and sportspersons from personal activities exercised in the other Contracting State may be taxed in the State where the activities are exercised. The same rule applies where the income accrues to another person. Activities substantially supported by public funds are 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.
Artist and sportsperson taxation: performance income taxable in source state; public-funded performances taxable only in residence.
Income of resident artistes and sportspersons from personal activities exercised in the other Contracting State may be taxed in the State where the activities are exercised. The same rule applies where the income accrues to another person. Activities substantially supported by public funds are taxable only in the State of residence.
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