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of <h1>Article 17 of Double Tax Avoidance Agreement: Tax Rules for Entertainers and Sportspersons' Income Across Borders.</h1> Article 17 of the Double Tax Avoidance Agreement between Ethiopia and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It allows the other Contracting State to tax income derived by residents from their personal activities in that State, even if the income accrues to another person. However, if the activities are substantially supported by public funds from either State or their subdivisions, the income is taxable only in the entertainer's or sportsperson's State of residence. This provision overrides other articles concerning business and professional income.
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