Taxation of entertainers and athletes: earnings from performances in the other Contracting State may be taxed there under the treaty.

Income from personal activities of entertainers and athletes performed in the other Contracting State may be taxed in that State; income accruing to another person for such activities may likewise be taxed in the State where the activities occur. However, if the activities are supported wholly or substantially from the public funds of the performer's State, the income is taxable only in the performer's State, and if the recipient other than the performer is supported wholly or substantially from the public funds of the other State, that income is taxable only in that other State.

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