Taxation of entertainers and sportspersons permits source-state taxation unless visit is substantially supported by public funds. Income of a resident entertainer or sportsperson from personal activities in the other Contracting State may be taxed in that other State; income that accrues to a third person is likewise taxable in the State where the activities are exercised. If the visit is substantially supported by public funds of the other State or its sub-divisions, that income is taxable only in the State of residence.