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<h1>Article 18 of DTAA: Tax Rules for Artistes and Sportspersons' Income from Foreign Personal Activities Explained.</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between Namibia and another Contracting State addresses the taxation of income for artistes and sportspersons. It allows the other Contracting State to tax income earned by a resident artiste or sportsperson from personal activities conducted within its territory, regardless of articles 15 and 16. If the income accrues to another person, it may still be taxed in the State where the activities occur. However, if the activities are part of a visit substantially supported by the other Contracting State or its subdivisions, the income is exempt from tax in that State.