Taxation of entertainers: income from performances taxed in the State where activities occur, with a state-financed exception.

Income of a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in the State where the activities are performed; income accruing to a third party is likewise taxable in that State. If those activities are financed wholly or substantially by the performer's own Contracting State or its political subdivisions or local authorities, the income is taxable only in the State of residence.

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