Taxation of visiting artistes and sportspersons: income may be taxed where activities are performed, except if publicly funded.

Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in the State where the activities are performed; income accruing to another person for those activities may also be taxed in the State of performance. If the visit is substantially supported by public funds of either Contracting State or their subdivisions, the public funding exception applies and the income is taxable only in the State of the individual's residence.

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