Taxation of entertainers and sportspersons: performance income earned in the other state may be taxed there, with public funding exceptions. Income earned by resident entertainers or sportspersons from personal activities performed in the other Contracting State may be taxed in that other State, including where the income accrues to a third person; however, this does not apply when the visit is wholly supported by public funds or the activity falls within a cultural or sports co operation agreement, in which case taxation is limited to the State of residence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of entertainers and sportspersons: performance income earned in the other state may be taxed there, with public funding exceptions.
Income earned by resident entertainers or sportspersons from personal activities performed in the other Contracting State may be taxed in that other State, including where the income accrues to a third person; however, this does not apply when the visit is wholly supported by public funds or the activity falls within a cultural or sports co operation agreement, in which case taxation is limited to the State of residence.
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