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<h1>Tax Rules for International Performers: Income Earned Abroad Subject to Local Taxation Under Special Provisions</h1> The provision addresses taxation of income for artistes and sportspersons performing in a foreign contracting state. It allows the state where activities are performed to tax income directly earned by entertainers or sportspersons. Additionally, if income from such activities accrues to another person, that state can also levy taxes, overriding other standard taxation articles in the agreement.