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of <h1>Tax Rules for Entertainers and Sportspersons Under Article 17 and Section 115BBA Explained</h1> Article 17 of the OECD and UN Model Tax Conventions addresses the taxation of income earned by entertainers and sportspersons. It stipulates that income derived by a resident of one Contracting State from personal activities as an entertainer or sportsperson in another Contracting State may be taxed in the latter. Additionally, if the income accrues to a person other than the entertainer or sportsperson, it can still be taxed in the state where the activities occur. Indian law, under Section 115BBA of the Income Tax Act, 1961, also provides guidelines for taxing non-resident sportsmen or sports associations.
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