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    <title>Artistes and athletes</title>
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    <description>Income from personal performances by entertainers and athletes is taxable only in the Contracting State where the activities are exercised; if such income accrues to a third party it may also be taxed in that state. The rule does not apply when the performer&#039;s visit is wholly or substantially financed, directly or indirectly, from the public funds of the other Contracting State or its subdivisions.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>Income from personal performances by entertainers and athletes is taxable only in the Contracting State where the activities are exercised; if such income accrues to a third party it may also be taxed in that state. The rule does not apply when the performer&#039;s visit is wholly or substantially financed, directly or indirectly, from the public funds of the other Contracting State or its subdivisions.</description>
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