Taxation of artistes and sportspersons: income from personal activities taxable in State of performance, with public fund exemptions. Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; similar taxing rights apply where income accrues to another person. Such income is exempt where the activity is financed from public funds or conducted under a cultural cooperation agreement, and income accruing to a person supported wholly or substantially from another State's public funds is taxable only in that other State.
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 artistes and sportspersons: income from personal activities taxable in State of performance, with public fund exemptions.
Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; similar taxing rights apply where income accrues to another person. Such income is exempt where the activity is financed from public funds or conducted under a cultural cooperation agreement, and income accruing to a person supported wholly or substantially from another State's public funds is taxable only in that other State.
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