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of <h1>Taxation Rules for Entertainers and Sportspersons under Article 17 of DTAA: Income Taxed Where Activities Occur</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Estonia and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It stipulates that such income, derived from personal activities conducted in the other Contracting State, may be taxed there, regardless of other articles. If the income accrues to another person, it can still be taxed in the State where the activities occur. However, if the entertainer or sportsperson's visit is largely funded by public funds from either State, the income is taxable only in their State of residence.
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