https://www.taxtmi.com/acts?id=4542 Income of artistes and athletes from personal activities exercised in the other Contracting State may be taxed in that other State. If the income accrues to a third person, it may also be taxed where the activities occur. Exceptions: such income is taxable only in the residence State if the activities abroad are supported wholly or substantially from the residence State's public funds; conversely, income accruing to a third person is taxable only in the other State if that person is supported wholly or substantially from that other State's public funds. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 16:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4542 Income of artistes and athletes from personal activities exercised in the other Contracting State may be taxed in that other State. If the income accrues to a third person, it may also be taxed where the activities occur. Exceptions: such income is taxable only in the residence State if the activities abroad are supported wholly or substantially from the residence State's public funds; conversely, income accruing to a third person is taxable only in the other State if that person is supported wholly or substantially from that other State's public funds. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4542