Taxation of artistes and sportspersons: income from personal activities may be taxed where performed, with support-based exemption. Income of a resident artiste or sportsperson from personal activities exercised in the other Contracting State may be taxed in that State. Income accruing to another person in respect of those activities may also be taxed in the State where the activities are exercised. However, such income is exempt from tax in the State of exercise if the activities take place during a visit substantially supported by the other Contracting State, a political sub-division, a local authority or a public institution.
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 artistes and sportspersons: income from personal activities may be taxed where performed, with support-based exemption.
Income of a resident artiste or sportsperson from personal activities exercised in the other Contracting State may be taxed in that State. Income accruing to another person in respect of those activities may also be taxed in the State where the activities are exercised. However, such income is exempt from tax in the State of exercise if the activities take place during a visit substantially supported by the other Contracting State, a political sub-division, a local authority or a public institution.
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