The Resource The critical need for reform of article 17 (artistes and sportsmen) of the OECD Model Tax Treaty

The critical need for reform of article 17 (artistes and sportsmen) of the OECD Model Tax Treaty

Label
The critical need for reform of article 17 (artistes and sportsmen) of the OECD Model Tax Treaty
Title
The critical need for reform of article 17 (artistes and sportsmen) of the OECD Model Tax Treaty
Creator
Subject
Language
  • eng
  • eng
Summary
Most countries in the world impose a withholding tax on the performance fees of non-resident artistes and sportsmen. This is supported by article 17 of the OECD Model Tax Treaty, which allocates the primary taxing rights for performance income to the source country. According to the authors the existing tax system creates an obstacle to the free movement of international artistes and sportsmen
Citation source
In: Tax management international journal. - Arlington. - Vol. 40 (2011),
http://library.link/vocab/creatorName
  • Molenaar, D
  • Grams, H
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • entertainer
  • sportsperson
Label
The critical need for reform of article 17 (artistes and sportsmen) of the OECD Model Tax Treaty
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2011/T/TAXMAINJ/vol.40/2_95-102.zip
Publication
Note
20110520

Library Locations

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