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of <h1>Article 18: Taxation Rules for Entertainers and Athletes in Double Tax Agreements Explained</h1> Article 18 of the Double Tax Avoidance Agreement between Spain and another Contracting State addresses the taxation of income earned by entertainers and athletes. It allows the other Contracting State to tax income derived from personal activities performed by entertainers and athletes within its jurisdiction, regardless of the provisions in Articles 15 and 16. If the income accrues to another person, it can still be taxed in the State where the activities occur. However, if the activities are substantially funded by the public funds of the entertainer's or athlete's resident State, the income is taxable only in the resident State.
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