https://www.taxtmi.com/acts?id=14973 Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in the State where the activities are performed; income that accrues to a third person for those activities may also be taxed in that State. The source-based taxing right does not apply where the activities are substantially supported by public funds of one or both Contracting States or their political subdivisions or local authorities, in which case taxation is limited to the State of residence. en-us Tue, 30 Aug 2011 12:04:22 +0530 Tue, 26 Nov 2024 14:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14973 Income of a resident entertainer or sportsperson from personal activities exercised in the other Contracting State may be taxed in the State where the activities are performed; income that accrues to a third person for those activities may also be taxed in that State. The source-based taxing right does not apply where the activities are substantially supported by public funds of one or both Contracting States or their political subdivisions or local authorities, in which case taxation is limited to the State of residence. Act-Rules DTAA Tue, 30 Aug 2011 12:04:22 +0530 https://www.taxtmi.com/acts?id=14973