Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Income of Entertainers and Athletes Taxed Under Article 18 of DTAA; Exemption for Publicly Funded Visits</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between Finland and another contracting state addresses taxation of income for entertainers and athletes. Income earned by a resident of one state from personal activities as an entertainer or athlete in the other state may be taxed in the latter state. If income from such activities accrues to another person, it can still be taxed in the state where the activities occur. However, these provisions do not apply if the entertainer or athlete's visit is substantially funded by public funds from the other contracting state.