Taxation of artistes and sportspersons: income from performances in the other State may be taxed there, subject to a public funding exception. Income of a resident entertainer or sportsperson from personal performances in the other Contracting State may be taxed in that other State, and where such income accrues to another person it may likewise be taxed in the State where the activities are exercised; however, this does not apply to activities substantially supported by public funds, which are taxable only in the performer's 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 artistes and sportspersons: income from performances in the other State may be taxed there, subject to a public funding exception.
Income of a resident entertainer or sportsperson from personal performances in the other Contracting State may be taxed in that other State, and where such income accrues to another person it may likewise be taxed in the State where the activities are exercised; however, this does not apply to activities substantially supported by public funds, which are taxable only in the performer's State of residence.
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