https://www.taxtmi.com/acts?id=45647 Income earned by entertainers and athletes from personal activities exercised in the other Contracting State may be taxed in the State where the activities are exercised, whether the income accrues to the performer or to another person. Exceptions: if the activities are funded wholly or substantially by the performer's resident State public funds, the income is taxable only in the resident State; similarly, if the recipient of the income is supported wholly or substantially by the other State's public funds, that other State has exclusive taxation. en-us Wed, 23 Oct 2024 12:35:29 +0530 Wed, 23 Oct 2024 12:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45647 Income earned by entertainers and athletes from personal activities exercised in the other Contracting State may be taxed in the State where the activities are exercised, whether the income accrues to the performer or to another person. Exceptions: if the activities are funded wholly or substantially by the performer's resident State public funds, the income is taxable only in the resident State; similarly, if the recipient of the income is supported wholly or substantially by the other State's public funds, that other State has exclusive taxation. Act-Rules DTAA Wed, 23 Oct 2024 12:35:29 +0530 https://www.taxtmi.com/acts?id=45647