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<h1>Income from entertainers or sportspersons taxed in activity State, except under government cultural exchange programs.</h1> Income earned by residents of one Contracting State as entertainers or sportspersons from activities in the other Contracting State may be taxed in the latter. If such income is paid to another entity rather than directly to the entertainer or sportsperson, it can still be taxed in the State where the activities occur. However, income from activities under a government-agreed cultural exchange program between the two States is exempt from taxation in the State where the activities take place.