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<h1>Entertainers' and Sportspersons' Income Taxed in Activity State; Exception for Publicly Funded Activities in Resident State.</h1> Income earned by residents of a Contracting State as entertainers or sportspersons from activities in the other Contracting State can be taxed in that other State, overriding certain other provisions. If the income from these activities is received by another person instead of the entertainer or sportsperson, it may still be taxed in the State where the activities occur. However, if the activities are significantly funded by public funds from one or both Contracting States or their subdivisions, the income is only taxable in the entertainer's or sportsperson's resident State.