Taxation of entertainers and sportsmen: income from performances in the other Contracting State may be taxed there. Income derived by a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in that other State, subject to an exception where gross receipts fall below a specified threshold; reimbursements and amounts borne on the performer's behalf count as gross receipts. If such income accrues to another person, it may be taxed in the State where the activities are exercised unless the contract allows that person to designate the individual performer.
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 entertainers and sportsmen: income from performances in the other Contracting State may be taxed there.
Income derived by a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in that other State, subject to an exception where gross receipts fall below a specified threshold; reimbursements and amounts borne on the performer's behalf count as gross receipts. If such income accrues to another person, it may be taxed in the State where the activities are exercised unless the contract allows that person to designate the individual performer.
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