Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Entertainer or sportsperson's income taxed in State where activities occur, unless visit funded by home State's public funds.</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, overriding certain other articles. If this income accrues to another person, it is still taxable in the State where the activities occur. However, if the visit is mainly funded by public funds from the entertainer's or sportsperson's home State, the income is taxable only in their resident State.