The Resource New options to restrict article 17 for artistes and sportsmen

New options to restrict article 17 for artistes and sportsmen

Label
New options to restrict article 17 for artistes and sportsmen
Title
New options to restrict article 17 for artistes and sportsmen
Creator
Subject
Language
  • eng
  • eng
Summary
OECD has come to changes in the 2014 Commentary on Article 17 for artistes and sportsmen. It did not want to delete the article from the Model Tax Convention, although it used false reasoning to support this decision. In the meantime, major sports events (Olympics, World Cup Football) and states such as the Netherlands do not use the source taxation anymore, taking away the risk of excessive or even double taxation for artistes and sportsmen. But still the OECD has recognized that many artistes and sportsmen are having problems with source taxation. In the 2014 Commentary it recommends some exceptions, such as an exemption for groups with employees, a minimum threshold, as in the US Model Tax Convention, and the deduction of expenses. In addition, some states also limit the scope of Article 17(2) to only abusive situations. At the end of the article, the author proposes a revised Article 17 with all exceptions included
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 12 ; p. 972-979
http://library.link/vocab/creatorName
Molenaar, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model Commentaries
  • entertainer
  • sportsperson
  • exemption
Label
New options to restrict article 17 for artistes and sportsmen
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/G-I/INTERTAX/12_972-979.pdf
Publication
Note
20161216

Library Locations

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