Taxation of visiting artistes and sportspersons: income from performances abroad may be taxed locally, with public funded exemptions. Income of resident artistes and sportspersons from personal performances or activities exercised in the other Contracting State may be taxed in that Contracting State; income accruing to another person for those activities may also be taxed there. Income from performances that are part of a culture exchange or are supported wholly or substantially from public funds of a Contracting State or its subdivisions or local authorities is exempt from tax in the other Contracting 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 visiting artistes and sportspersons: income from performances abroad may be taxed locally, with public funded exemptions.
Income of resident artistes and sportspersons from personal performances or activities exercised in the other Contracting State may be taxed in that Contracting State; income accruing to another person for those activities may also be taxed there. Income from performances that are part of a culture exchange or are supported wholly or substantially from public funds of a Contracting State or its subdivisions or local authorities is exempt from tax in the other Contracting State.
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