https://www.taxtmi.com/acts?id=10352 Income of residents who perform as entertainers or sportspersons may be taxed in the State where the activities are exercised, notwithstanding provisions on employment or business income; the same applies where payments accrue to a third party. An exception provides that such income is taxable only in the resident State when the activities occur under a cultural or sports exchange programme approved by both Contracting States. en-us Sat, 17 Jan 2009 18:39:57 +0530 Mon, 25 Nov 2024 16:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10352 Income of residents who perform as entertainers or sportspersons may be taxed in the State where the activities are exercised, notwithstanding provisions on employment or business income; the same applies where payments accrue to a third party. An exception provides that such income is taxable only in the resident State when the activities occur under a cultural or sports exchange programme approved by both Contracting States. Act-Rules DTAA Sat, 17 Jan 2009 18:39:57 +0530 https://www.taxtmi.com/acts?id=10352