Taxation of entertainers and sportspersons: source State may tax performance income, with a public funding exception.

Income from personal activities of an entertainer or sportsperson performed in the other Contracting State is taxable in the State where the activities are exercised; the same applies when such income accrues to a third person. An exception exists: 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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