Taxation of artistes and sports persons: host state may tax personal performance income, subject to a public funding exception. Income earned by a resident as an artiste or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State, and income accruing to another person from such activities may also be taxed there; however, where activities are substantially supported by public funds of one or both Contracting States or their subdivisions, 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 artistes and sports persons: host state may tax personal performance income, subject to a public funding exception.
Income earned by a resident as an artiste or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State, and income accruing to another person from such activities may also be taxed there; however, where activities are substantially supported by public funds of one or both Contracting States or their subdivisions, the income is taxable only in the State of residence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
