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<h1>Entertainers and Athletes: Tax Rules Clarify Income Reporting and Cross-Border Earnings Thresholds for Personal Performance Activities</h1> Legal provisions address taxation of income for entertainers and sportsmen across contracting states. Income from personal performance activities may be taxed in the state where activities are exercised, with a threshold exemption of $30,000 annually. If income is received by a third party rather than the performer, taxation rules apply based on specific contractual arrangements, with considerations for performance location and individual performer designation.