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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 17: Taxation Rules for Entertainers and Sportspersons in Double Tax Avoidance Agreement Between Luxembourg and Another State.</h1> Article 17 of the Double Tax Avoidance Agreement between Luxembourg and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It allows the income derived by such individuals from activities performed in the other Contracting State to be taxed there, regardless of certain other articles. If the income accrues to a third party, it may still be taxed in the State where the activities occur. However, if the activities are substantially supported 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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