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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Entertainers' Income Taxed Where They Perform, Unless Publicly Funded by Home State: Tax Treaty Rule Explained.</h1> Income earned by a resident of one Contracting State as an entertainer or sportsperson from activities in the other Contracting State may be taxed in that other State, regardless of certain other articles. If the income accrues to another person, it can still be taxed where the activities occur. However, if the visit is substantially supported by public funds from the entertainer's or sportsperson's home State, the income is taxable only in that home State.
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