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of <h1>Entertainers' and athletes' earnings taxed where they perform, unless funded by public money-then taxed at residence.</h1> Income earned by residents of a Contracting State, who are entertainers or sportspersons, from activities performed in the other Contracting State can be taxed in that other State. If the income is paid to another person instead of directly to the entertainer or sportsperson, it may still be taxed in the State where the activities occur. However, if the activities are significantly funded by public funds from either Contracting State or their political subdivisions, the income is taxable only in the State where the entertainer or sportsperson resides.
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