Taxation of visiting artistes and sportspersons: source state may tax performance income including payments to third parties. Income from personal performance activities by an entertainer or sportsperson in the other Contracting State may be taxed in that State, including where ... Summary
Taxation of visiting artistes and sportspersons: source state may tax performance income including payments to third parties.
Income from personal performance activities by an entertainer or sportsperson in the other Contracting State may be taxed in that State, including where payment accrues to a third party, but income from activities substantially supported by public funds is taxable only in the performer's State of residence.
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