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<h1>Article 17 of DTAA: Taxation Rules for Artistes and Sportspersons' Income from Cross-Border Activities Explained</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Singapore and another Contracting State outlines the taxation rules for income derived by artistes and sportspersons. Income earned by these individuals from personal activities in the other Contracting State can be taxed in that State. If the income accrues to another person, it may still be taxed in the State where the activities occur. However, if the activities are supported by public funds from the artiste's or sportsperson's home State, the income is taxable only in the home State. Similarly, if another person receiving the income is publicly funded, taxation occurs in the other State.