Taxation of artistes and athletes: source state taxing right subject to a public funding exception for sponsored visits. Income of public entertainers and athletes from their personal activities may be taxed in the Contracting State where those activities are exercised, unless the visit is wholly or substantially supported from the public funds of the other Contracting State. The term Government includes local or statutory authorities and, for India, State Governments.
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 artistes and athletes: source state taxing right subject to a public funding exception for sponsored visits.
Income of public entertainers and athletes from their personal activities may be taxed in the Contracting State where those activities are exercised, unless the visit is wholly or substantially supported from the public funds of the other Contracting State. The term Government includes local or statutory authorities and, for India, State Governments.
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