Taxation of entertainers and sportspersons: income may be taxed where performances occur, subject to public funding exception. Income earned by a resident entertainer or sportsperson from personal activities performed in the other Contracting State may be taxed in that other State, and where such income accrues to another person it may nonetheless be taxed in the State where the activities are exercised; however, if the visit is wholly or mainly supported by public funds of the performer's State of residence, the income is taxable only in the State of residence.