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<h1>Entertainers' and athletes' income taxed in activity State unless funded by public funds from resident State.</h1> Income earned by entertainers and sportspersons from personal activities in a Contracting State may be taxed in that State, regardless of Articles 16 and 17. If the income accrues to another person, it may still be taxed in the State where the activities occur. However, if the entertainer or sportsperson is funded by public funds from their resident State, the income is taxable only in their resident State. Similarly, if the income accrues to another person funded by public funds from the State where the activities occur, it is taxable only in that State.