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of <h1>Taxation of Entertainers and Sportspersons: Article 17 DTAA Qatar - Income Tax Rules Explained</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Qatar and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It allows the income derived by these individuals from personal activities performed in the other Contracting State to be taxed in that State, regardless of Articles 14 and 15. If the income accrues to another person, it can still be taxed in the State where the activities occur. However, if the visit is substantially funded by public funds from either Contracting State, the income is taxable only in the entertainer's or sportsperson's resident State.
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