Taxation of entertainers and sportspersons may occur in the state where performances are exercised; public-fund visits taxed only at residence.

Income earned by a resident entertainer or sportsperson for activities performed in the other Contracting State may be taxed in that other State; income that accrues to a third party for such activities may also be taxed in the State where the activities are exercised; however, if the visit is substantially supported by public funds of one or both Contracting States or their subdivisions or local authorities, the income is taxable only in the State of residence.

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