Entertainers and Sportspersons Following the Updated OECD Model (2014)

Dick Molenaar

18 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

The author, in this article, considers various problems arising from the context and history of, and recent developments regarding, article 17 of the OECD Model on entertainers and sportspersons. He suggests a “solution” via a new text for article 17, which is supported by the 2014 Update to the OECD Model.

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References

2012Red Card Article 17?1999Artist Taxation: Art. 17 of the OECD Model Treaty – a Relic of Primeval Tax Times?2012Article 17(3) for Artistes and Sportsmen: Much More than an Exception 2012Tax Exemptions for Euro 2012 in Poland and Ukraine

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2018Payments for the Use of a Footballer’s Image Rights: A Belgian Court’s Interesting Endeavour at Treaty Qualification

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