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<h1>Entertainers' Income Taxed Abroad Unless Funded by Home State; Exemption Applies for State-Financed Visits.</h1> Income earned by entertainers and sportsmen from personal activities in a foreign Contracting State may be taxed in that State, despite other provisions. If the income is received by another person instead of the entertainer or sportsman, it can still be taxed in the State where the activities occur. However, if the activities are part of a visit financed by the entertainer's or sportsman's resident State or its subdivisions, the income is exempt from taxation in the foreign State.