Taxation of entertainers: income from personal performances may be taxed in the state where activities occur. Income earned by a resident entertainer or sportsman from personal activities performed in the other Contracting State may be taxed by that State, and income accruing to another person for such activities is likewise taxable in the State where the activities are exercised. However, if the activities in the other State are wholly or substantially financed by the resident's State, including its subdivisions or local authorities, the income is taxable only in the resident State.
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: income from personal performances may be taxed in the state where activities occur.
Income earned by a resident entertainer or sportsman from personal activities performed in the other Contracting State may be taxed by that State, and income accruing to another person for such activities is likewise taxable in the State where the activities are exercised. However, if the activities in the other State are wholly or substantially financed by the resident's State, including its subdivisions or local authorities, the income is taxable only in the resident State.
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