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of <h1>Cyprus DTAA Article 17: Tax Rules for Entertainers and Sportspersons' Income Across Contracting States Explained</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Cyprus and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It states that income from personal activities performed in one Contracting State by a resident of the other may be taxed in the State where the activities occur. If the income is received by another entity instead of the entertainer or sportsperson, it can still be taxed in the State where the activities are performed. However, if the activities are substantially funded by public funds from either or both States, the income is taxable only in the entertainer's or sportsperson's resident State.
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