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<h1>Income from entertainers or sportspersons may be taxed where performed unless part of an approved cultural exchange program.</h1> Income earned by a resident of one Contracting State as an entertainer or sportsperson from activities performed in the other Contracting State may be taxed in that other State. If the income is received by another person instead of the entertainer or sportsperson, it may still be taxed in the State where the activities occur. However, if the activities are part of a cultural or sports exchange program approved by both States, the income is taxable only in the resident's home State.