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    <description>Income of public entertainers and athletes from personal activities may be taxed in the Contracting State where those activities are performed; income accruing to another person for such activities may likewise be taxed where performed. Profits of an enterprise of the other Contracting State providing these activities may be taxed in the State of performance unless the enterprise is substantially supported by public funds of its home State. The rules exclude remuneration and similar income when the visit is substantially supported by public funds of the other State.</description>
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      <description>Income of public entertainers and athletes from personal activities may be taxed in the Contracting State where those activities are performed; income accruing to another person for such activities may likewise be taxed where performed. Profits of an enterprise of the other Contracting State providing these activities may be taxed in the State of performance unless the enterprise is substantially supported by public funds of its home State. The rules exclude remuneration and similar income when the visit is substantially supported by public funds of the other State.</description>
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