Taxation of entertainers and sportspersons: income may be taxed in the state where performances or sporting activities occur. Income of a resident entertainer or sportsperson from personal activities performed in the other Contracting State may be taxed in the State where those activities are exercised; this also applies where such income accrues to a third person notwithstanding Articles 7, 15 and 16. If the activities occur under a cultural or sports exchange programme approved by both Contracting States, that income is taxable only in the State of residence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of entertainers and sportspersons: income may be taxed in the state where performances or sporting activities occur.
Income of a resident entertainer or sportsperson from personal activities performed in the other Contracting State may be taxed in the State where those activities are exercised; this also applies where such income accrues to a third person notwithstanding Articles 7, 15 and 16. If the activities occur under a cultural or sports exchange programme approved by both Contracting States, that income is taxable only in the State of residence.
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