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 ... Summary
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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