Taxation of entertainers and athletes: income taxable in the State of performance, subject to a public funding exemption. Income of public entertainers and athletes from personal activities may be taxed in the Contracting State where those activities are exercised, but shall not be taxed there if the visit is wholly or substantially supported from the public funds of the Government of the other Contracting State. Income accruing to a person other than the entertainer or athlete may nevertheless be taxed in the State of performance. 'Government' includes State Governments, political sub divisions and local authorities.
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 and athletes: income taxable in the State of performance, subject to a public funding exemption.
Income of public entertainers and athletes from personal activities may be taxed in the Contracting State where those activities are exercised, but shall not be taxed there if the visit is wholly or substantially supported from the public funds of the Government of the other Contracting State. Income accruing to a person other than the entertainer or athlete may nevertheless be taxed in the State of performance. "Government" includes State Governments, political sub divisions and local authorities.
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