Taxation of visiting artistes and athletes: host State may tax performance income unless visit is publicly funded. Income of artistes and athletes resident in one Contracting State from personal activities exercised in the other Contracting State may be taxed in that ... Summary
Taxation of visiting artistes and athletes: host State may tax performance income unless visit is publicly funded.
Income of artistes and athletes resident in one Contracting State from personal activities exercised in the other Contracting State may be taxed in that other State. Income accruing to another person for those activities may also be taxed in the State where the activities are exercised. These provisions do not apply when the visit is wholly or substantially supported, directly or indirectly, from public funds of the host State or its political sub-divisions, statutory bodies or local authorities.
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