Taxation of Entertainers and Sportspersons: income from performances may be taxed in the State where activities are exercised. Article 17 permits the State where an entertainer's or sportsperson's personal activities are exercised to tax income derived by a resident from those activities, notwithstanding Article 15; it also permits taxation in that State where the income accrues to another person rather than to the performer.
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Provisions expressly mentioned in the judgment/order text.
Taxation of Entertainers and Sportspersons: income from performances may be taxed in the State where activities are exercised.
Article 17 permits the State where an entertainer's or sportsperson's personal activities are exercised to tax income derived by a resident from those activities, notwithstanding Article 15; it also permits taxation in that State where the income accrues to another person rather than to the performer.
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