Taxation of entertainers and sportspersons: income from performances may be taxed in the State where activities occur. Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State. Income that accrues to another person from those activities may also be taxed in the State where the activities are exercised. The provisions do not apply where the visit is wholly or mainly supported by public funds of the other State or its subdivisions, in which case ordinary rules for business profits or employment/independent personal services apply.
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 entertainers and sportspersons: income from performances may be taxed in the State where activities occur.
Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State. Income that accrues to another person from those activities may also be taxed in the State where the activities are exercised. The provisions do not apply where the visit is wholly or mainly supported by public funds of the other State or its subdivisions, in which case ordinary rules for business profits or employment/independent personal services apply.
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