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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