The Resource Der unterhaltende Sportler - eine kritische Betrachtung aktueller VwGH-Rechtsprechung = Entertainers and sportspersons - a critical view of a recent decision of the Supreme Administrative Court

Der unterhaltende Sportler - eine kritische Betrachtung aktueller VwGH-Rechtsprechung = Entertainers and sportspersons - a critical view of a recent decision of the Supreme Administrative Court

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Der unterhaltende Sportler - eine kritische Betrachtung aktueller VwGH-Rechtsprechung = Entertainers and sportspersons - a critical view of a recent decision of the Supreme Administrative Court
Title
Der unterhaltende Sportler - eine kritische Betrachtung aktueller VwGH-Rechtsprechung = Entertainers and sportspersons - a critical view of a recent decision of the Supreme Administrative Court
Creator
Subject
Language
eng
Summary
In this article, the author examines a recent decision of the Austrian Supreme Administrative Court. Sportspersons performing lectures abroad give rise to the question whether Article 17 of the OECD Model Tax Convention concerning the taxation of "entertainers and sportspersons" may apply to their income received. In the case of an Austrian resident mountaineer (blind climber) who received income from lectures held in Croatia, Germany, Italy and Switzerland, the Austrian Supreme Administrative Court refused the application of the treaty rule for artists and sportsmen and held that such income may be taxed in Austria only
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 8 ; p. 355-361
http://library.link/vocab/creatorName
  • Bendlinger, S
  • Renner, B
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • sportsmen
  • entertainer
  • tax treaty
  • case law
Label
Der unterhaltende Sportler - eine kritische Betrachtung aktueller VwGH-Rechtsprechung = Entertainers and sportspersons - a critical view of a recent decision of the Supreme Administrative Court
Instantiates
Publication
Label
Der unterhaltende Sportler - eine kritische Betrachtung aktueller VwGH-Rechtsprechung = Entertainers and sportspersons - a critical view of a recent decision of the Supreme Administrative Court
Publication

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