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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Entertainers' and athletes' income taxable in the state of performance, with exceptions for public fund sponsorship.</h1> Income earned by entertainers and athletes from personal activities in a Contracting State may be taxed in that state, regardless of articles 15 and 16. If the income accrues to another person, it can still be taxed in the state where the activities occur. However, if the entertainer or athlete is funded by public funds from their resident state, the income is taxable only in that state. Similarly, if the income accrues to another person funded by public funds from the state where activities occur, it is taxable only in that state.
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