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of <h1>Article 17: Tax Rules for Entertainers and Sportspersons in Double Tax Agreements Focus on Public Funding Impacts</h1> Article 17 of the Double Tax Avoidance Agreement between Malta and another Contracting State addresses the taxation of income for entertainers and sportspersons. Income derived by such individuals from personal activities in the other Contracting State can be taxed there, even if it accrues to another person. However, if these activities are substantially funded by public funds from either or both Contracting States or their subdivisions, the income is taxable only in the entertainer or sportsperson's resident State. This provision overrides certain other articles related to business profits and independent personal services.
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