Source taxation of entertainers' and sportspersons' income permitted; public-funding support makes income taxable only in resident state. Income earned by a resident entertainer or sportsperson from personal activities in the other Contracting State may be taxed in that other State; income ... Summary
Source taxation of entertainers' and sportspersons' income permitted; public-funding support makes income taxable only in resident state.
Income earned by a resident entertainer or sportsperson from personal activities in the other Contracting State may be taxed in that other State; income that accrues to a third person is likewise taxable in the source State. The source-country taxing right is excluded where the activities are substantially supported by public funds, in which case the income is taxable only in the Contracting State of residence.
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