Taxation of visiting artistes and sportspersons: income may be taxed in the State where activities are performed. Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State, and income accruing to another person in respect of such activities may also be taxed there notwithstanding Articles 7, 14 and 15; however, where those activities are substantially supported by public funds of either Contracting State or their subdivisions, such income is 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 visiting artistes and sportspersons: income may be taxed in the State where activities are performed.
Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State, and income accruing to another person in respect of such activities may also be taxed there notwithstanding Articles 7, 14 and 15; however, where those activities are substantially supported by public funds of either Contracting State or their subdivisions, such income is taxable only in the State of residence.
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