Taxation of entertainers and sportsmen: performance income may be taxed in the source state, subject to a public funding exception. Income of a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in that other State; income ... Summary
Taxation of entertainers and sportsmen: performance income may be taxed in the source state, subject to a public funding exception.
Income of a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in that other State; income accruing to a third party for those activities may likewise be taxed in the State where the activities are exercised; however, if the visit is substantially supported by public funds of a Contracting State or its subdivisions, the income is taxable only in the State of residence.
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