The Resource DBA-Schutz für ausländische Künstler- und Sportlergesellschaften? = Does source taxation of foreign artiste and sportsman companies conflict with double taxation conventions?

DBA-Schutz für ausländische Künstler- und Sportlergesellschaften? = Does source taxation of foreign artiste and sportsman companies conflict with double taxation conventions?

Label
DBA-Schutz für ausländische Künstler- und Sportlergesellschaften? = Does source taxation of foreign artiste and sportsman companies conflict with double taxation conventions?
Title
DBA-Schutz für ausländische Künstler- und Sportlergesellschaften? = Does source taxation of foreign artiste and sportsman companies conflict with double taxation conventions?
Creator
Subject
Language
eng
Summary
The author analyses the scope of Article 17 par. 2 of the OECD Model Convention and concludes that source taxation of the entire performance fee received by the interposed company is not in accordance with the notion of income from personal performance as an artiste/sportsman as defined in Article 17. He further concludes that in non-abusive structures income of foreigners from artistic/athletic performance may only be taxed in the hands of the performing artistes/sportsmen themselves but not in the hands of the interposed company
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007),
http://library.link/vocab/creatorName
Felderer, D
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • sportsmen
  • entertainer
  • tax treaty
  • source principle of taxation
Label
DBA-Schutz für ausländische Künstler- und Sportlergesellschaften? = Does source taxation of foreign artiste and sportsman companies conflict with double taxation conventions?
Instantiates
Publication
Label
DBA-Schutz für ausländische Künstler- und Sportlergesellschaften? = Does source taxation of foreign artiste and sportsman companies conflict with double taxation conventions?
Publication

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      52.3736660 4.9336932
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