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    <title>Income of entertainers and sportsmen</title>
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    <description>Income earned by a resident entertainer or sportsman from personal activities performed in the other Contracting State may be taxed by that State, and income accruing to another person for such activities is likewise taxable in the State where the activities are exercised. However, if the activities in the other State are wholly or substantially financed by the resident&#039;s State, including its subdivisions or local authorities, the income is taxable only in the resident State.</description>
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      <description>Income earned by a resident entertainer or sportsman from personal activities performed in the other Contracting State may be taxed by that State, and income accruing to another person for such activities is likewise taxable in the State where the activities are exercised. However, if the activities in the other State are wholly or substantially financed by the resident&#039;s State, including its subdivisions or local authorities, the income is taxable only in the resident State.</description>
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