Taxation of visiting entertainers and sportspersons: income taxable in state where activities occur, with public funding exception. Income earned by a resident as an entertainer or sportsperson from personal activities in the other Contracting State may be taxed in the State where the activities are exercised; income accruing to another person from those activities may also be taxed in that State. The rule does not apply where the activities are substantially supported by public funds of one or both Contracting States or their subdivisions or local authorities, in which case the income is taxable only in 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 visiting entertainers and sportspersons: income taxable in state where activities occur, with public funding exception.
Income earned by a resident as an entertainer or sportsperson from personal activities in the other Contracting State may be taxed in the State where the activities are exercised; income accruing to another person from those activities may also be taxed in that State. The rule does not apply where the activities are substantially supported by public funds of one or both Contracting States or their subdivisions or local authorities, in which case the income is taxable only in the State of residence.
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