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of <h1>Entertainers and athletes taxed in host country unless visit is publicly funded or state-sponsored.</h1> Income earned by a resident of one Contracting State as an entertainer or athlete from personal activities in the other Contracting State may be taxed in that other State. If the income from these activities is paid to another person, it can still be taxed where the activities occur. However, these rules do not apply if the entertainer or athlete's visit is significantly supported by public funds or sponsored by the other Contracting State or its subdivisions.
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