Taxation of entertainers and sportspersons: income from performances in the other State may be taxed there.

Income earned by resident entertainers or sportspersons from personal activities exercised in the other Contracting State may be taxed in that other State, and income accruing to another person in respect of those activities may also be taxed there; however, such income is exempt from tax in the State where the activities are exercised if the visit is wholly or mainly supported by the other Contracting State, a political sub-division, a local authority or a public institution thereof.

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