Red Card Article 17?
January 2012
Article
volume 66, issue 3 pp 1-17.
(Accepted Author Manuscript)
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In this article, the authors assess the current position regarding the debate over article 17 of the OECD Model (2010) and whether or not the provision should be amended, or even be considered for removal from the OECD Model.
Automatically Extracted Terms
- article
- state
- article 17
- income
- country
- taxation
- treaty
- performance
- model
- payment
- commentary
- right
- artiste
- provision
- oecd model
- netherland
- sportsmen
- league
- tax treaties
- issue
