Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Entertainers' and Sportspersons' Income Taxed in State of Activity, Despite Articles 7, 15, and 16 Exceptions.</h1> Income earned by entertainers and sportspersons from personal activities in a Contracting State may be taxed in that State, regardless of Articles 15 and 16. If such income accrues to another person, it may still be taxed in the State where activities occur, despite Articles 7, 15, and 16. However, if the entertainer or sportsperson's activities are funded by their resident State, income is taxable only in that State. Similarly, if income accrues to another person supported by public funds from the State where activities occur, it is taxable only in that State.