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<h1>Article 17 of DTAA: Taxation Rules for Entertainers and Sportsmen on Income Earned in Host State Explained.</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between the Portuguese Republic and another Contracting State addresses the taxation of income for entertainers and sportsmen. It allows the State where the activities are performed to tax the income of entertainers and sportsmen, even if they are residents of the other State. If the income accrues to another person, it can still be taxed in the State where the activities occur. However, taxation is exempt if the visit is financed by the other State or its subdivisions or local authorities.