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<h1>Income from entertainers and sportspersons can be taxed in the state of performance under Article 17, with specific exemptions.</h1> Article 17 of the Double Tax Avoidance Agreement between Ukraine and another Contracting State addresses the taxation of income for entertainers and sportspersons. It allows the income earned by these individuals from personal activities in the other Contracting State to be taxed there. If the income accrues to another person, it may still be taxed in the state where the activities occur. However, exemptions apply if the activities are financed by public funds or conducted under a cultural cooperation agreement. Income accruing to another person supported by public funds is taxable only in the state providing the support.