Taxation of artistes and sportspersons: income from performances may be taxed in the State where activities occur, with exceptions.

Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; the rule also applies where the income accrues to a third party. If the activity is substantially supported from public funds of either State or performed under a cultural agreement between the States, the income is exempt in the source State and taxable only in the State of residence.

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