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of <h1>Article 17: Tax Rules for Entertainers and Sportspersons in Mongolia's Double Tax Agreement Explained.</h1> Article 17 of the Double Tax Avoidance Agreement between Mongolia and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It allows for such income to be taxed in the state where the activities are performed, even if the income accrues to another person. However, if the activities are funded by public funds from the entertainer's or sportsperson's resident state, the income is taxable only in that state. Similarly, if the income accrues to another person supported by public funds from the state where the activities occur, it is taxable only in that state.
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