Every working person pays an income tax (you do not even have to work, you may pay tax on any income, including rent or sale income). This principle applies all around the world, the main difference being how much and to whom the individual pays in tax, particularly if such person works both in the country of his or her residence and in other countries as well.
The tax residence issue is determined based on where the person stays for the most part of the year, i.e. where he or she usually resides. This principle is based on the assumption that the country in which the person usually resides has a better right to collect tax from such person than the country in which the person has an occasional exhibition or performance.
The country of residence is entitled to tax such person’s global income – including income from all other countries. The person earning the income has an unlimited tax liability. At the same time, a country, in which an actress, for example, performs in a theatre production, is only entitled to collect tax on the specific income generated from such performance. The artist has a limited tax liability with respect to the specific taxation of the income at issue.
Some countries have entered into treaties that aim to protect taxpayers against double taxation - the so-called Double Taxation Agreements. The texts of the DTA agreements made between the Czech Republic and other countries can be found on the website of the Ministry of Finance of the Czech Republic. As a matter of convenience, the agreements are usually executed in the official languages of both countries.
International and national tax legislation alike distinguish between different types of income (employment income, business income, income from capital assets etc.). Only some of those distinctions are relevant for visual and performing artists, but even so, the classification of the different types of income has a large impact on the taxation and division of tax-related rights among countries.