Taxation of entertainers and sportspersons: income may be taxed where activities are performed, with cultural-exchange exemptions. Income of resident entertainers or sportspersons from personal activities performed in the other Contracting State may be taxed in that other State. Income that accrues to a third person for such activities may likewise be taxed in the State where the activities are exercised. Income from performances by resident artistes or sportspersons under a government-agreed cultural exchange programme is exempt from tax in the host State.
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 entertainers and sportspersons: income may be taxed where activities are performed, with cultural-exchange exemptions.
Income of resident entertainers or sportspersons from personal activities performed in the other Contracting State may be taxed in that other State. Income that accrues to a third person for such activities may likewise be taxed in the State where the activities are exercised. Income from performances by resident artistes or sportspersons under a government-agreed cultural exchange programme is exempt from tax in the host State.
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