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      <description>Income earned by a resident as an entertainer or sportsperson from personal activities in the other Contracting State may be taxed in the State where the activities are exercised; income accruing to another person from those activities may also be taxed in that State. The rule does not apply where the activities are substantially supported by public funds of one or both Contracting States or their subdivisions or local authorities, in which case the income is taxable only in the State of residence.</description>
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