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of <h1>Entertainers' and athletes' income may be taxed where they perform, despite Articles 7, 15, and 16 exceptions.</h1> Income earned by entertainers or athletes residing in one Contracting State but performing in another may be taxed in the state where the activities occur, overriding Articles 15 and 16. If the income accrues to another entity, it can still be taxed in the activity state, despite Articles 7, 15, and 16. However, if the entertainer or athlete's activities are funded by their resident state, the income is taxable only in that state. Similarly, if income accrues to another entity supported by public funds of the state where activities occur, it is taxable only in that state.
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