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of <h1>Article 17 of Austria's DTAA: Taxation Rules for Entertainers and Sportspersons' Income from Activities in Contracting States.</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Austria and another Contracting State addresses taxation of income earned by entertainers and sportspersons. It allows the other Contracting State to tax income derived by residents from personal activities performed there, overriding Articles 7, 14, and 15. If income accrues to another person, it may still be taxed in the State where activities occur. However, if activities are funded by public funds of the entertainer's or sportsperson's resident State, the income is taxable only in that State. Similarly, if income accrues to another person funded by the other State, it is taxable only there.
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