Taxation of entertainers and sportspersons: income from performances may be taxed where services are performed, subject to public funding exception. Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; ... Summary
Taxation of entertainers and sportspersons: income from performances may be taxed where services are performed, subject to public funding exception.
Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State; income accruing to a third person for those activities may also be taxed in the State where the activities are exercised. If the visit is substantially supported by public funds of the performer's home State or its subdivisions or local authorities, such income is taxable only in the home State.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1
Join Channel
TaxTMI 
