https://www.taxtmi.com/acts?id=14929 The Contracting State where an entertainer or sportsperson performs may tax income from their personal activities, including when receipts accrue to a third party, notwithstanding general rules on business or personal services; however, this source-based taxing right does not apply if the visit is principally funded by public monies of the performer's home State or its subdivisions, in which case general business or employment provisions govern taxation. en-us Tue, 30 Aug 2011 11:41:33 +0530 Tue, 19 Nov 2024 12:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14929 The Contracting State where an entertainer or sportsperson performs may tax income from their personal activities, including when receipts accrue to a third party, notwithstanding general rules on business or personal services; however, this source-based taxing right does not apply if the visit is principally funded by public monies of the performer's home State or its subdivisions, in which case general business or employment provisions govern taxation. Act-Rules DTAA Tue, 30 Aug 2011 11:41:33 +0530 https://www.taxtmi.com/acts?id=14929