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<h1>Entertainers and sports-persons' income can be taxed where it's earned under Article 17 of Uganda's DTAA.</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Uganda and another Contracting State addresses the taxation of income earned by entertainers and sports-persons. It stipulates that income derived by a resident of one Contracting State from personal activities performed as an entertainer or sports-person in the other Contracting State may be taxed in that other State. Additionally, if the income from such activities accrues to a person other than the entertainer or sports-person, it can still be taxed in the State where the activities are conducted, overriding certain other articles of the agreement.