Taxation of artistes and sportspersons: income from personal activities may be taxed in the state where performed unless publicly funded. Article 17 permits the State in which entertainers' or sportspersons' personal activities are exercised to tax income derived from those activities, including income accruing to a third person, except where the activities are substantially supported by public funds, in which case the income is taxable only in the resident State.
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 personal activities may be taxed in the state where performed unless publicly funded.
Article 17 permits the State in which entertainers' or sportspersons' personal activities are exercised to tax income derived from those activities, including income accruing to a third person, except where the activities are substantially supported by public funds, in which case the income is taxable only in the resident State.
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