Taxation of entertainers and athletes: income from performances may be taxed in the State where activities are performed. Income of public entertainers and athletes from personal activities may be taxed in the Contracting State where those activities are performed; income accruing to another person for such activities may likewise be taxed where performed. Profits of an enterprise of the other Contracting State providing these activities may be taxed in the State of performance unless the enterprise is substantially supported by public funds of its home State. The rules exclude remuneration and similar income when the visit is substantially supported by public funds of the other State.
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 from performances may be taxed in the State where activities are performed.
Income of public entertainers and athletes from personal activities may be taxed in the Contracting State where those activities are performed; income accruing to another person for such activities may likewise be taxed where performed. Profits of an enterprise of the other Contracting State providing these activities may be taxed in the State of performance unless the enterprise is substantially supported by public funds of its home State. The rules exclude remuneration and similar income when the visit is substantially supported by public funds of the other State.
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