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of <h1>Entertainers' and Sportsmen's Cross-Border Income Taxed Locally, Except for Publicly Funded or Non-Profit Activities</h1> Income earned by a resident of one contracting state as an entertainer or sportsman from activities in the other contracting state may be taxed in that other state, regardless of certain other articles. If the income from these activities is paid to another person, it may still be taxed in the state where the activities occur. However, these provisions do not apply if the entertainer or sportsman's activities are substantially supported by public funds from one or both contracting states, or if the income is earned by a non-profit organization without personal benefit to its members.
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