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<h1>Entertainers' income taxed in activity State, unless publicly funded-then taxed only in resident State. See Articles 14 & 15.</h1> Income earned by entertainers, including artists and athletes, from personal activities in a Contracting State may be taxed in that State, regardless of Articles 14 and 15. If the income accrues to another person, it may still be taxed where the activities occur. However, if the entertainer's activities are funded by public funds from their resident State, the income is taxable only in that State. Similarly, if income accrues to another person supported by public funds from the other State, it is taxable only in that State.