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<h1>Entertainers and athletes taxed on income where activities occur, unless visit funded by foreign public funds.</h1> Income earned by entertainers and athletes from their personal activities can be taxed in the country where these activities occur, regardless of other provisions related to independent or dependent personal services. If the income from these activities is received by another person, it can still be taxed in the country where the activities are performed. However, these taxation rules do not apply if the entertainer or athlete's visit is substantially funded by public funds from the other contracting country, including its political subdivisions or local authorities.