Taxation of visiting artistes may be imposed by the State where performances occur, subject to public funding exception. Income of a resident entertainer or athlete from personal activities exercised in the other Contracting State may be taxed in that other State; income accruing to another person may also be taxed in the State where activities are exercised; these rules do not apply where the visit is substantially supported from the public funds of the resident State or its political subdivisions or local authorities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of visiting artistes may be imposed by the State where performances occur, subject to public funding exception.
Income of a resident entertainer or athlete from personal activities exercised in the other Contracting State may be taxed in that other State; income accruing to another person may also be taxed in the State where activities are exercised; these rules do not apply where the visit is substantially supported from the public funds of the resident State or its political subdivisions or local authorities.
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