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of <h1>Artiste or sportsperson income taxed where activities occur, unless funded by public funds: Resident State taxation applies.</h1> Income earned by a resident of one Contracting State as an artiste or sportsperson from activities performed in the other Contracting State may be taxed in that other State, overriding certain other articles. If such income is received by another entity instead of the artiste or sportsperson, it is still taxable in the State where the activities occur. However, if these activities are significantly funded by public funds from either State or their subdivisions, the income is taxable only in the artiste or sportsperson's resident State.
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