Taxation of artistes and athletes: source state may tax income from personal activities exercised within its territory. Income earned by public entertainers and athletes from their personal activities is subject to taxation by the Contracting State in which those activities ... Summary
Taxation of artistes and athletes: source state may tax income from personal activities exercised within its territory.
Income earned by public entertainers and athletes from their personal activities is subject to taxation by the Contracting State in which those activities are performed; this applies to performers such as theatre, motion picture, radio or television artistes and musicians, and to athletes in respect of earnings derived from their activities as such, notwithstanding other treaty provisions.
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