The Resource Öffentliche Medienauftritte von Künstlern und Sportlern nach Art. 17 OECD-Musterabkommen = Public performances of artistes and sportsmen through the media according to Art. 17 OECD Model Convention

Öffentliche Medienauftritte von Künstlern und Sportlern nach Art. 17 OECD-Musterabkommen = Public performances of artistes and sportsmen through the media according to Art. 17 OECD Model Convention

Label
Öffentliche Medienauftritte von Künstlern und Sportlern nach Art. 17 OECD-Musterabkommen = Public performances of artistes and sportsmen through the media according to Art. 17 OECD Model Convention
Title
Öffentliche Medienauftritte von Künstlern und Sportlern nach Art. 17 OECD-Musterabkommen = Public performances of artistes and sportsmen through the media according to Art. 17 OECD Model Convention
Creator
Subject
Language
eng
Summary
The allocation rule of Art. 17 OECD Model Convention does not only apply to income derived by international performing artistes and sportsmen from direct public performances, but also to income from (indirect) public performances through the media. Diverging opinions are held by scholars and tax administrations on the question when a public performance through the media is supposed to occur. The author analyses the significant opinions regarding indirect public performances and elaborates on a possible solution
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007), no. 6 ; p. 247-251
http://library.link/vocab/creatorName
Kreisl, R
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • entertainer
  • sportsmen
Label
Öffentliche Medienauftritte von Künstlern und Sportlern nach Art. 17 OECD-Musterabkommen = Public performances of artistes and sportsmen through the media according to Art. 17 OECD Model Convention
Instantiates
Publication
Label
Öffentliche Medienauftritte von Künstlern und Sportlern nach Art. 17 OECD-Musterabkommen = Public performances of artistes and sportsmen through the media according to Art. 17 OECD Model Convention
Publication

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