Taxation of entertainers and sportspersons: income from performances in the other State may be taxed there, with a public funding exception. Income of entertainers and sportspersons from personal activities in the other Contracting State may be taxed in the State where the activities are exercised, including where such income accrues to a third party; however, if those activities are substantially supported by public funds of a Contracting State or its subdivisions, the income is taxable only in the entertainer's or sportsperson's State of residence.
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 sportspersons: income from performances in the other State may be taxed there, with a public funding exception.
Income of entertainers and sportspersons from personal activities in the other Contracting State may be taxed in the State where the activities are exercised, including where such income accrues to a third party; however, if those activities are substantially supported by public funds of a Contracting State or its subdivisions, the income is taxable only in the entertainer's or sportsperson's State of residence.
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