Taxation of entertainers and sportsmen: income from performances may be taxed where activities occur, subject to public funded and nonprofit exemptions.

Income derived by a resident entertainer or sportsman from personal performances exercised in the other Contracting State may be taxed in the State where those activities occur. Receipts accruing to a third person for such activities may also be taxed in that State. Exemptions apply where visits and activities are substantially supported from public funds of the home State or both Contracting States, and where a non profit organisation derives the income provided no part of its income is available for private benefit.

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