Taxation of entertainer and athlete income in the source state where performances occur, with exceptions for publicly funded visits. Income of a resident entertainer or athlete from personal activities exercised in the other Contracting State may be taxed in that State, including where income accrues to another person, subject to exceptions for visits substantially supported from the public funds of the home State and for non-profit organisations whose income is not available for personal benefit.
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 entertainer and athlete income in the source state where performances occur, with exceptions for publicly funded visits.
Income of a resident entertainer or athlete from personal activities exercised in the other Contracting State may be taxed in that State, including where income accrues to another person, subject to exceptions for visits substantially supported from the public funds of the home State and for non-profit organisations whose income is not available for personal benefit.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
