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    <title>Income earned by entertainers and athletes</title>
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    <description>Income of resident entertainers and athletes from personal activities in the other Contracting State may be taxed in the State where activities are exercised; income accruing to another person may also be taxed there. Exceptions: if the activities are supported wholly or substantially from the performer&#039;s State public funds, taxation is limited to the performer&#039;s State; similarly, if income accrues to a resident of the State of performance who is supported wholly or substantially from that State&#039;s public funds, taxation is limited to that State.</description>
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      <description>Income of resident entertainers and athletes from personal activities in the other Contracting State may be taxed in the State where activities are exercised; income accruing to another person may also be taxed there. Exceptions: if the activities are supported wholly or substantially from the performer&#039;s State public funds, taxation is limited to the performer&#039;s State; similarly, if income accrues to a resident of the State of performance who is supported wholly or substantially from that State&#039;s public funds, taxation is limited to that State.</description>
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