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    <title>Artistes and Sports Persons</title>
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    <description>Income earned by a resident for personal activities as an entertainer or sportsperson in the other Contracting State may be taxed in the State where those activities are performed; income accruing to a third person may also be taxed in that State. If the visit is substantially supported by public funds of one or both Contracting States or their subdivisions, the income is taxable only in the performer&#039;s State of residence.</description>
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      <description>Income earned by a resident for personal activities as an entertainer or sportsperson in the other Contracting State may be taxed in the State where those activities are performed; income accruing to a third person may also be taxed in that State. If the visit is substantially supported by public funds of one or both Contracting States or their subdivisions, the income is taxable only in the performer&#039;s State of residence.</description>
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