Taxation of visiting artistes and sportsmen may occur in the source state, with a public funding exception for residence taxation. Income of a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in that other State, and income that accrues to another person for those activities may likewise be taxed in the State where the activities are exercised; both provisions do not apply if the visit is substantially supported by public funds, in which case the income is taxable only in the State of residence.
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 visiting artistes and sportsmen may occur in the source state, with a public funding exception for residence taxation.
Income of a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in that other State, and income that accrues to another person for those activities may likewise be taxed in the State where the activities are exercised; both provisions do not apply if the visit is substantially supported by public funds, in which case the income is taxable only in the State of residence.
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