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    <title>Entertainers and athletes</title>
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    <description>Article 17 provides that income of a resident entertainer or athlete from personal activities in the other Contracting State may be taxed in that State; income accruing to another person from those activities may likewise be taxed in the State where the activities are performed. Exceptions allocate taxation to the residence State where activities are supported wholly or substantially from the residence State&#039;s public funds or undertaken under an agreed cultural exchange programme, and a corresponding rule applies when a third person supported by public funds or participating in such a programme receives the income.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>Article 17 provides that income of a resident entertainer or athlete from personal activities in the other Contracting State may be taxed in that State; income accruing to another person from those activities may likewise be taxed in the State where the activities are performed. Exceptions allocate taxation to the residence State where activities are supported wholly or substantially from the residence State&#039;s public funds or undertaken under an agreed cultural exchange programme, and a corresponding rule applies when a third person supported by public funds or participating in such a programme receives the income.</description>
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