Taxation of entertainers' and athletes' income: performance income may be taxed in the other state, with cultural exchange exemptions. Income earned by entertainers and athletes from personal activities performed in the other Contracting State may be taxed in that State, including where such income accrues to a third party rather than to the performer. Such performance income is exempt from tax in the host State if the visit is part of a cultural exchange or is wholly or substantially supported from the host State's public funds.
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 entertainers' and athletes' income: performance income may be taxed in the other state, with cultural exchange exemptions.
Income earned by entertainers and athletes from personal activities performed in the other Contracting State may be taxed in that State, including where such income accrues to a third party rather than to the performer. Such performance income is exempt from tax in the host State if the visit is part of a cultural exchange or is wholly or substantially supported from the host State's public funds.
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