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    <title>Artistes and athletes</title>
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    <description>Income of entertainers and athletes from personal activities may be taxed in the Contracting State where those activities are exercised notwithstanding provisions on independent or dependent personal services. If such income accrues to another person, it may still be taxed in the State where the activities occur notwithstanding business profits or personal services rules. The source taxing right is subject to an exception when the visit is directly or indirectly supported, wholly or substantially, from the public funds of the other Contracting State or its subdivisions or local authorities.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>Income of entertainers and athletes from personal activities may be taxed in the Contracting State where those activities are exercised notwithstanding provisions on independent or dependent personal services. If such income accrues to another person, it may still be taxed in the State where the activities occur notwithstanding business profits or personal services rules. The source taxing right is subject to an exception when the visit is directly or indirectly supported, wholly or substantially, from the public funds of the other Contracting State or its subdivisions or local authorities.</description>
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