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<h1>Income of Entertainers and Sportspersons Taxed by Host State Under Article 17 of Ireland's DTAA.</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Ireland and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It allows the host state to tax income derived by residents of the other state from personal activities as entertainers or sportspersons. If such income is paid to another entity, it can still be taxed in the host state. However, if the visit is substantially funded by public funds from one or both states, the income is taxable only in the entertainer's or sportsperson's resident state.