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.
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 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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