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    <title>Entertainers and Sportspersons</title>
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    <description>Income of resident entertainers or sportspersons from personal activities exercised in the other Contracting State may be taxed by that other State, and the same applies where such income accrues to another person; however, such income is taxable only in the State of residence if the activities abroad are supported wholly or substantially from the public funds of the residence State, and where income accrues to a third person it is taxable only in the other State if that recipient is supported wholly or substantially from the public funds of that other State.</description>
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      <description>Income of resident entertainers or sportspersons from personal activities exercised in the other Contracting State may be taxed by that other State, and the same applies where such income accrues to another person; however, such income is taxable only in the State of residence if the activities abroad are supported wholly or substantially from the public funds of the residence State, and where income accrues to a third person it is taxable only in the other State if that recipient is supported wholly or substantially from the public funds of that other State.</description>
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