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    <title>Artistes and sportspersons</title>
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    <description>Income of a resident artiste or sportsperson from personal activities exercised in the other Contracting State may be taxed in that State. Income accruing to another person in respect of those activities may also be taxed in the State where the activities are exercised. However, such income is exempt from tax in the State of exercise if the activities take place during a visit substantially supported by the other Contracting State, a political sub-division, a local authority or a public institution.</description>
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      <description>Income of a resident artiste or sportsperson from personal activities exercised in the other Contracting State may be taxed in that State. Income accruing to another person in respect of those activities may also be taxed in the State where the activities are exercised. However, such income is exempt from tax in the State of exercise if the activities take place during a visit substantially supported by the other Contracting State, a political sub-division, a local authority or a public institution.</description>
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