Taxation of visiting artistes and sportspersons: source State may tax income from activities there, with a public-funds exemption.

Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in that other State. Income that accrues to a third person for such activities may also be taxed in the State where the activities are exercised. If the activities are substantially supported by public funds of a Contracting State or its subdivisions, the income is taxable only in the State of residence.

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