https://www.taxtmi.com/acts?id=19063 Income earned by entertainers and athletes from personal performances may be taxed in the Contracting State where performed, even if other treaty provisions on personal services or business profits would otherwise apply. If the income accrues to a person other than the performer, it remains taxable in the State of performance. These rules do not apply when the performer's visit is wholly or substantially funded from the public funds of the other Contracting State or its subdivisions. en-us Tue, 02 Dec 2014 13:35:56 +0530 Tue, 02 Dec 2014 13:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19063 Income earned by entertainers and athletes from personal performances may be taxed in the Contracting State where performed, even if other treaty provisions on personal services or business profits would otherwise apply. If the income accrues to a person other than the performer, it remains taxable in the State of performance. These rules do not apply when the performer's visit is wholly or substantially funded from the public funds of the other Contracting State or its subdivisions. Act-Rules DTAA Tue, 02 Dec 2014 13:35:56 +0530 https://www.taxtmi.com/acts?id=19063