Taxation of artistes and athletes: source State may tax performance income unless visit funded by the other State's public funds. Income of public entertainers and athletes from their personal activities may be taxed in the Contracting State where those activities are exercised; however, such income shall not be taxed in that State if the visit is directly or indirectly supported, wholly or substantially, from the public funds of the Government of the other Contracting State. 'Government' includes State Governments, political sub-divisions, and local or statutory 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 artistes and athletes: source State may tax performance income unless visit funded by the other State's public funds.
Income of public entertainers and athletes from their personal activities may be taxed in the Contracting State where those activities are exercised; however, such income shall not be taxed in that State if the visit is directly or indirectly supported, wholly or substantially, from the public funds of the Government of the other Contracting State. "Government" includes State Governments, political sub-divisions, and local or statutory authorities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
