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    <title>Artists and sportspersons</title>
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      <description>Income earned by resident entertainers or sportspersons from personal activities performed in the other Contracting State may be taxed in that other State, including where the income accrues to a third person; however, this does not apply when the visit is wholly supported by public funds or the activity falls within a cultural or sports co operation agreement, in which case taxation is limited to the State of residence.</description>
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