TaxTMI Login
Just a moment...
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>Income of Entertainers and Athletes Taxed Where Activities Occur Under Article 18 of Double Tax Avoidance Agreement.</h1> Article 18 of the Double Tax Avoidance Agreement between the UK and another Contracting State addresses the taxation of income earned by entertainers and athletes. It states that such income can be taxed in the state where the activities are performed, regardless of other provisions related to personal services. If the income is paid to another entity instead of the entertainer or athlete, it can still be taxed in the state where the activities occur. However, these provisions do not apply if the entertainer or athlete's visit is substantially funded by public funds from the other Contracting State.
TaxTMI 
