Taxation of entertainers and athletes: performance income in the other State may be taxed where the activities are exercised. Income of a resident derived from personal activities as an entertainer or athlete exercised in the other Contracting State may be taxed in the State ... Summary
Taxation of entertainers and athletes: performance income in the other State may be taxed where the activities are exercised.
Income of a resident derived from personal activities as an entertainer or athlete exercised in the other Contracting State may be taxed in the State where the activities are performed, including where the income accrues to another person; however, if those activities are supported wholly or substantially from the public funds of the resident's State, the income shall be taxable only in the State of residence.
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