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          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.

          <h1>Taxation of entertainers: source-state may tax performer income, with a public funds exemption protecting government-supported activities.</h1> Article 17 allows the State where personal activities of an entertainer are exercised to tax income earned by a resident entertainer or income accruing to another person in respect of those activities, while providing that such income is taxable only in the entertainer's State of residence (or only in the other State as to income accruing to another person) if those activities or that other person are supported wholly or substantially from the public funds of the respective State, including its political subdivisions or local authorities.

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