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<h1>Article 17 DTAA: Tax Rules for Entertainers and Athletes; Activity State Can Tax Income Despite Other Articles.</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Indonesia and another Contracting State addresses the taxation of income earned by entertainers and athletes. It stipulates that such income can be taxed in the state where the activities occur, regardless of Articles 14 and 15. If income accrues to another person, it may still be taxed in the state of activity. Exceptions apply if activities are funded by public funds or part of a cultural exchange program, allowing taxation in the entertainer's or athlete's resident state or the state supporting the recipient of the income.