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of <h1>Article 17: Taxation of Entertainers and Sportspersons Under Croatia's Double Tax Avoidance Agreement</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Croatia and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It allows the host state to tax income derived by residents of the other state from personal activities performed as entertainers or sportspersons. If the income accrues to another entity rather than the performer, it may still be taxed in the state where the activities occur. However, if the visit is substantially funded by public funds from either state, the income is taxable only in the performer's resident state.
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