Taxation of entertainers and sports persons: income from performances may be taxed in the state where activities are performed. Income earned by a resident entertainer or sports person from personal activities exercised in the other Contracting State may be taxed in that other State despite Articles 14 and 15. If income from those activities accrues to another person rather than the performer, that income may also be taxed in the Contracting State where the activities are exercised notwithstanding Articles 7, 14 and 15.
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Provisions expressly mentioned in the judgment/order text.
Taxation of entertainers and sports persons: income from performances may be taxed in the state where activities are performed.
Income earned by a resident entertainer or sports person from personal activities exercised in the other Contracting State may be taxed in that other State despite Articles 14 and 15. If income from those activities accrues to another person rather than the performer, that income may also be taxed in the Contracting State where the activities are exercised notwithstanding Articles 7, 14 and 15.
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