Taxation of entertainers and sportspersons may be imposed in the State where services are performed, overriding residence.

Income earned by entertainers and sportspersons from personal activities exercised in a State may be taxed in that State despite rules on employment or business profits; income that accrues to a third party for those activities may also be taxed in the State where the activities are performed, and domestic law implements source-based taxation and withholding for nonresident sportsmen and sports associations.

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