Taxation of entertainers and sportspersons: income from performances may be taxed in the State of performance, subject to public funding exceptions. Income earned by entertainers and sportspersons from personal activities exercised in a Contracting State may be taxed in the State where the activities are performed, including where such income accrues to a third party. Exceptions confine taxation to the performer's residence if the activities in the other State are supported wholly or substantially from the performer's State public funds, and likewise confine taxation to the State of performance where a third party recipient is supported wholly or substantially from that State's public funds.