Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 17: Income of Entertainers and Sportspeople Taxed Where Activities Occur, Unless Publicly Funded by Home State.</h1> Article 17 of the Double Tax Avoidance Agreement between Trinidad and Tobago addresses the taxation of income earned by entertainers and sports persons. It states that income derived by a resident of one contracting state from personal activities as an entertainer or sportsperson in the other state may be taxed in that other state. If the income accrues to another person instead of the entertainer or sportsperson, it can still be taxed in the state where the activities occur. However, if the visit is substantially supported by public funds from either state, the income is taxable only in the resident's home state.
TaxTMI 
TaxTMI 
