https://www.taxtmi.com/acts?id=5128 Income of visiting entertainers and sportsmen from personal activities performed in the other Contracting State may be taxed in the State where the activities are exercised; this applies whether the income accrues to the performer or to another person. The source-taxation rule does not apply where the visit is wholly or substantially supported from the public funds of the performer's home State, its political subdivisions, local authorities or statutory bodies. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Mar 2009 16:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5128 Income of visiting entertainers and sportsmen from personal activities performed in the other Contracting State may be taxed in the State where the activities are exercised; this applies whether the income accrues to the performer or to another person. The source-taxation rule does not apply where the visit is wholly or substantially supported from the public funds of the performer's home State, its political subdivisions, local authorities or statutory bodies. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5128