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of <h1>DTAA Article 18: Tax Rules for Entertainers and Athletes with Government-Funded Visits Explored</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between Zambia and another Contracting State addresses the taxation of income for public entertainers and athletes. It stipulates that income earned by these individuals from their personal activities can be taxed in the state where the activities occur. However, if their visit is substantially funded by the government of the other Contracting State, the income will not be taxed in the host state. The term 'Government' includes state governments, political subdivisions, or local or statutory authorities of either Contracting State.
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