Taxation of artistes and sportspersons: source-state taxation for performance income, with a public-funding exception favouring residence taxation. Income earned by a resident artiste or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; the same applies where such income accrues to a person other than the performer. Activities substantially supported by public funds are excepted and such income is taxable only in the State of residence.
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Taxation of artistes and sportspersons: source-state taxation for performance income, with a public-funding exception favouring residence taxation.
Income earned by a resident artiste or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; the same applies where such income accrues to a person other than the performer. Activities substantially supported by public funds are excepted and such income is taxable only in the State of residence.
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