The Resource Minimum threshold for entertainers and sportspersons in article 17 of the OECD Model

Minimum threshold for entertainers and sportspersons in article 17 of the OECD Model

Label
Minimum threshold for entertainers and sportspersons in article 17 of the OECD Model
Title
Minimum threshold for entertainers and sportspersons in article 17 of the OECD Model
Creator
Subject
Language
eng
Summary
This article considers the implications of article 17 of the OECD Model for lesser-known entertainers and sportspersons, especially with regard to the use of de minimis thresholds for the imposition of withholding tax on such individuals as contained in, inter alia, the Commentary on Article 17 of the OECD Model (2014)
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
http://library.link/vocab/creatorName
Molenaar, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • OECD Model Commentaries
  • entertainer
  • sportsmen
  • de minimis
Label
Minimum threshold for entertainers and sportspersons in article 17 of the OECD Model
Instantiates
Publication
Label
Minimum threshold for entertainers and sportspersons in article 17 of the OECD Model
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...