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    <title>Entertainers and Athletes</title>
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    <description>Income of a resident entertainer or athlete from activities exercised in the other Contracting State may be taxed in that other State, and income accruing to a third person from those activities may likewise be taxed in the State where the activities occur. Exceptions provide that where activities are part of a government cultural exchange programme substantially funded by the resident State or qualifying bodies, or reciprocally funded by the source State for its residents, such income is taxable only in the first-mentioned Contracting State, subject to competent authority certification for qualifying non-profit organisations.</description>
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      <description>Income of a resident entertainer or athlete from activities exercised in the other Contracting State may be taxed in that other State, and income accruing to a third person from those activities may likewise be taxed in the State where the activities occur. Exceptions provide that where activities are part of a government cultural exchange programme substantially funded by the resident State or qualifying bodies, or reciprocally funded by the source State for its residents, such income is taxable only in the first-mentioned Contracting State, subject to competent authority certification for qualifying non-profit organisations.</description>
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