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of <h1>Taxation Rules for Entertainers and Sportspersons in DTAA: Article 17 Allows Host State Taxation, with Cultural Exchange Exemptions.</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between China and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It allows the host state to tax income derived from personal activities performed by these individuals, even if the income is received by a third party. However, income earned as part of a cultural exchange or supported by public funds is exempt from taxation in the host state. This provision overrides other articles concerning business profits and independent personal services.
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