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<h1>Entertainers' income taxed where activities occur unless funded by public funds from the other State.</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 from such activities is paid to another person instead of the entertainer or sportsperson, it can still be taxed in the State where the activities occur. However, if the visit is funded mainly by public funds from the other Contracting State, the State where the activities are performed cannot tax the income derived from those public funds.