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<h1>Taxation of Entertainers and Athletes Under Article 17 of Ukraine's DTAA: Host State Tax Rights and Exemptions</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Ukraine and another Contracting State addresses the taxation of income earned by entertainers and sports persons. It allows the host state to tax income derived by residents of the other state from personal activities as entertainers or sports persons. If the income accrues to another entity rather than the individual, it may still be taxed by the state where the activities occur. However, exemptions apply if the activities are publicly funded or conducted under a cultural cooperation agreement. Income accruing to supported entities may be taxed only in the supporting state.