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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.