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    <title>Artistes and athletes</title>
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    <description>Income derived by a resident entertainer or athlete from personal activities exercised in the other Contracting State may be taxed in that source State. If income accrues to another person providing the activities, it may still be taxed in the source State unless the performer and related persons do not participate in that other person&#039;s profits, including deferred remuneration, bonuses, fees, dividends, partnership distributions or other distributions. The source-state taxing right does not apply where the visit is substantially supported from public funds.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>Income derived by a resident entertainer or athlete from personal activities exercised in the other Contracting State may be taxed in that source State. If income accrues to another person providing the activities, it may still be taxed in the source State unless the performer and related persons do not participate in that other person&#039;s profits, including deferred remuneration, bonuses, fees, dividends, partnership distributions or other distributions. The source-state taxing right does not apply where the visit is substantially supported from public funds.</description>
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