The Resource New options to restrict art. 17 of the OECD Model Tax Convention for international sportspersons

New options to restrict art. 17 of the OECD Model Tax Convention for international sportspersons

Label
New options to restrict art. 17 of the OECD Model Tax Convention for international sportspersons
Title
New options to restrict art. 17 of the OECD Model Tax Convention for international sportspersons
Creator
Subject
Language
  • eng
  • eng
Summary
On 15 July 2014, the OECD has published the latest update of its Model Convention with much text about art. 17 for sportspersons (and entertainers). The changes in the 2014 Update come from the 2010 Discussion Draft and the reactions on the public consultation. The text of art. 17 itself has remained unchanged, but the Commentary has doubled in size, with clarifications and options to restrict the article. This article discusses the new options to restrict the scope of art. 17, including the history of art. 17 for sportspersons, the problems following from art. 17, the unilateral exemption in the Netherlands and the same approach in tax treaty policy, and tax exemptions for major sport events. It also looks at the OECD Discusion Draft and IFA Congress in 2010, and at the 2014 OECD Model Update
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 6 (2015),
http://library.link/vocab/creatorName
Molenaar, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • OECD Model Commentaries
  • sportsperson
  • entertainer
  • exemption
Label
New options to restrict art. 17 of the OECD Model Tax Convention for international sportspersons
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2015/G-I/GSLTR/1_44-48.zip
Publication
Note
20150413

Library Locations

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