https://www.taxtmi.com/article/detailed?id=8495 Article 17 grants the country where a performance occurs the right to tax income of entertainers and sportspersons based on the performance nexus; residence states retain taxing jurisdiction but must provide relief under treaty methods. The article covers direct performers and income paid to third parties as an anti avoidance rule, excludes non performing contributors absent a predominant entertainment element, and leaves tax base, deductions and collection rules to source state domestic law, creating potential for double taxation where source and residence rules diverge. en-us Wed, 08 May 2019 07:28:55 +0530 Wed, 08 May 2019 07:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8495 Article 17 grants the country where a performance occurs the right to tax income of entertainers and sportspersons based on the performance nexus; residence states retain taxing jurisdiction but must provide relief under treaty methods. The article covers direct performers and income paid to third parties as an anti avoidance rule, excludes non performing contributors absent a predominant entertainment element, and leaves tax base, deductions and collection rules to source state domestic law, creating potential for double taxation where source and residence rules diverge. Articles Income Tax Wed, 08 May 2019 07:28:55 +0530 https://www.taxtmi.com/article/detailed?id=8495