Taxation of artistes and sports persons: income from activities is taxable in the State where performed, subject to cultural exchange exemptions.

Income of a resident entertainer or sportsperson from personal activities performed in the other Contracting State may be taxed in that State, including income that accrues to another person; however, income from activities undertaken under a government-agreed special cultural exchange programme is exempt from tax in the State where the activities are exercised.

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