Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Entertainer or sportsperson's income taxed in activity State unless funded by public funds from resident State.</h1> Income earned by a resident of one Contracting State, who is an entertainer or sportsperson, from activities performed in the other Contracting State, may be taxed in that other State. If the income is received by another person instead of the entertainer or sportsperson, it can still be taxed in the State where the activities occur. However, if the activities are significantly funded by public funds from either or both Contracting States or their subdivisions, the income is taxable only in the entertainer's or sportsperson's resident State.
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