Taxation of entertainers and sportspersons: income from performances abroad may be taxed where the activities occur. Income of entertainers and sports persons from personal activities exercised in the other Contracting State may be taxed in that State. Income that ... Summary
Taxation of entertainers and sportspersons: income from performances abroad may be taxed where the activities occur.
Income of entertainers and sports persons from personal activities exercised in the other Contracting State may be taxed in that State. Income that accrues to another person for those activities may also be taxed in the State where the activities are exercised. An exception applies where the visit is substantially supported by public funds of one or both Contracting States or their subdivisions or local authorities; then the income is taxable only in the entertainer's or sportsperson's State of residence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.