https://www.taxtmi.com/acts?id=4169 Income of resident artistes and sports persons from personal activities exercised in the other Contracting State may be taxed in the State where the activities are exercised, and that taxing right applies even if such income accrues to another person rather than to the artiste or sportsperson; however, income from activities undertaken within a mutually approved cultural or sports exchange program is taxable only in the resident State. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 25 Oct 2024 12:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4169 Income of resident artistes and sports persons from personal activities exercised in the other Contracting State may be taxed in the State where the activities are exercised, and that taxing right applies even if such income accrues to another person rather than to the artiste or sportsperson; however, income from activities undertaken within a mutually approved cultural or sports exchange program is taxable only in the resident State. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4169