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<h1>DTAA Article 17: Tax Rules for Entertainers and Sportspersons; Host State Taxation and Exceptions Explained</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Saudi Arabia and another Contracting State addresses the taxation of income earned by entertainers and sportspersons. It allows the host state to tax income derived from these individuals' personal activities, regardless of the provisions in Articles 14 and 15. If the income is paid to another entity instead of the entertainer or sportsperson, it can still be taxed by the host state. However, if the activities are substantially supported by public funds or under a cultural agreement, the income is only taxable in the entertainer's or sportsperson's resident state.