https://www.taxtmi.com/acts?id=51362 Income derived by a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in that other State, subject to an exception where gross receipts fall below a specified threshold; reimbursements and amounts borne on the performer's behalf count as gross receipts. If such income accrues to another person, it may be taxed in the State where the activities are exercised unless the contract allows that person to designate the individual performer. en-us Wed, 21 May 2025 15:43:30 +0530 Wed, 21 May 2025 15:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51362 Income derived by a resident entertainer or sportsman from personal activities exercised in the other Contracting State may be taxed in that other State, subject to an exception where gross receipts fall below a specified threshold; reimbursements and amounts borne on the performer's behalf count as gross receipts. If such income accrues to another person, it may be taxed in the State where the activities are exercised unless the contract allows that person to designate the individual performer. Act-Rules DTAA Wed, 21 May 2025 15:43:30 +0530 https://www.taxtmi.com/acts?id=51362