Taxation of entertainers and athletes may occur in the State where performances take place, subject to cultural exchange exemptions. Income of a resident entertainer or athlete from personal activities exercised in the other Contracting State may be taxed in the State where performed, ... Summary
Taxation of entertainers and athletes may occur in the State where performances take place, subject to cultural exchange exemptions.
Income of a resident entertainer or athlete from personal activities exercised in the other Contracting State may be taxed in the State where performed, but is exempt there if carried out pursuant to a Government-agreed special cultural exchange programme. The same rule applies where such income accrues to another person resident of the other Contracting State: it may be taxed in the State where performed, subject to exemption under the special cultural exchange programme.
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