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of <h1>Income from Entertainers and Sportspersons Taxed Under Article 17 of Double Tax Agreement</h1> Article 17 of the Double Tax Avoidance Agreement between Lithuania and another Contracting State addresses the taxation of income earned by residents who are entertainers or sportspersons. Such income, derived from personal activities performed in the other Contracting State, may be taxed in that State. If the income accrues to another person instead of directly to the entertainer or sportsperson, it may still be taxed in the State where the activities occur. However, if these activities are substantially funded by public funds from either Contracting State, the income is taxable only in the entertainer's or sportsperson's State of residence.
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