Taxation of entertainers and athletes: income taxable where activities occur unless visit is publicly funded by the other State. Income of public entertainers and athletes from their personal activities may be taxed in the Contracting State where those activities are exercised, except where the visit is supported wholly or substantially from the public funds of the other Contracting State; 'Government' includes State Governments, political sub divisions and local or statutory authorities.
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 entertainers and athletes: income taxable where activities occur unless visit is publicly funded by the other State.
Income of public entertainers and athletes from their personal activities may be taxed in the Contracting State where those activities are exercised, except where the visit is supported wholly or substantially from the public funds of the other Contracting State; "Government" includes State Governments, political sub divisions and local or statutory authorities.
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