Taxation of entertainers and athletes: income from performances taxable in the state where activities are exercised, subject to public-funds exception. Income of entertainers and athletes from personal activities may be taxed in the Contracting State where the activities are exercised; income accruing to another person may also be taxed in that State notwithstanding rules on business profits and personal services; these provisions do not apply if the visit is wholly or substantially supported from the public funds of the other Contracting State.
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Provisions expressly mentioned in the judgment/order text.
Taxation of entertainers and athletes: income from performances taxable in the state where activities are exercised, subject to public-funds exception.
Income of entertainers and athletes from personal activities may be taxed in the Contracting State where the activities are exercised; income accruing to another person may also be taxed in that State notwithstanding rules on business profits and personal services; these provisions do not apply if the visit is wholly or substantially supported from the public funds of the other Contracting State.
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