Personal income derived from artistic or athletic activities in the USA may be taxed in this country. However, the tax paid in the USA can be deducted from the tax calculated on the income to be declared in Türkiye, where you are primarily resident. Moreover, if the income from such activities performed by an artist or athlete is accrued not to themselves but to another person, this income, notwithstanding the provisions of Article 7 (Business Profits) and Article 14 (Independent Personal Services) of the USA-Türkiye DTA, can be taxed in the State where the activities are performed (in the USA).

Individual