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    <title>Artistes and sportspersons</title>
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    <description>Income of resident artistes and sportspersons from personal performances or activities exercised in the other Contracting State may be taxed in that Contracting State; income accruing to another person for those activities may also be taxed there. Income from performances that are part of a culture exchange or are supported wholly or substantially from public funds of a Contracting State or its subdivisions or local authorities is exempt from tax in the other Contracting State.</description>
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      <description>Income of resident artistes and sportspersons from personal performances or activities exercised in the other Contracting State may be taxed in that Contracting State; income accruing to another person for those activities may also be taxed there. Income from performances that are part of a culture exchange or are supported wholly or substantially from public funds of a Contracting State or its subdivisions or local authorities is exempt from tax in the other Contracting State.</description>
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