Taxation of entertainers and sportspersons: income from performances may be taxed in the source state, subject to public funding exception. Income of resident entertainers and sportspersons from personal activities performed in the other Contracting Party may be taxed in the Contracting Party where the activities are exercised, including income that accrues to another person. Performances substantially supported by public funds are excepted and remain taxable only in the performer's State of residence.