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of <h1>Article 17 of Mauritius DTAA: Taxation Rules for Artistes and Athletes' Income in Performance State Explained.</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Mauritius and another Contracting State addresses the taxation of income for artistes and athletes. It allows the Contracting State where these individuals perform to tax their income, regardless of other articles. If the income accrues to a third party, it can still be taxed in the performance State. However, if the entertainer or athlete is a resident of one Contracting State and their activities in the other State are funded by the first State's public funds, the income is taxable only in the resident State. Similar provisions apply if the income accrues to a third party funded by public funds.
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