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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 17 of DTAA: Taxation Rules for Entertainers and Sportspersons on Income Earned Abroad, Public Funds Provisions Included.</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Austria and another Contracting State addresses taxation of income for entertainers and sportspersons. It allows the other Contracting State to tax income derived from personal activities performed within its jurisdiction, regardless of 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 from the entertainer's or sportsperson's resident State, taxation is limited to that State. Similarly, if income accrues to another person supported by public funds, taxation is limited to the State providing such support.
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