Taxation of artistes and sportspersons: source-state taxation allowed, with public funding or cultural agreement shifting tax to residence.

Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in the State where the activities are performed; income that accrues to another person for those activities may also be taxed in that State. However, if the activity is substantially supported by public funds of either Contracting State or is performed under a cultural agreement between the States, that income is exempt in the source State and taxable only in the State of residence.

---

---

---