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of <h1>Taxation Rules for Entertainers and Sportspersons: Article 17 Allows Host State Tax on Income from Personal Activities</h1> Article 17 of the Double Tax Avoidance Agreement between Thailand and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It allows the host state to tax income derived from personal activities performed by these individuals, even if the income is received by another entity. However, if the activities are substantially funded by public funds from either state or their subdivisions, the income is taxable only in the entertainer's or sportsperson's resident state. This provision overrides other articles concerning independent personal services and business profits.
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