Taxation of entertainers and sportspersons: income from performances in the other State is subject to taxation there. Income derived by a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; income accruing to another person for those activities may also be taxed in the State where the activities occur, and visits financed wholly or mainly from the public funds of the performer's home State are excluded from taxation by the source State.