2015
New options to restrict art. 17 of the OECD Model Tax Convention for international sportspersons
Publication
Publication
Sports Law & Taxation , Volume March - Issue 2015 p. 44- 48
Abstract
On 15 July 2014, the OECD has published the latest update of its Model Tax Convention with much text about art. 17 for sportspersons (and entertainers). The changes in the 2014 Update come from the 2010 Discussion Draft2 and the reactions on the public consultation3• The text of art. 17 itself has remained unchanged4, but the Commentary has doubled in size, with clarifications and options to restrict the article. Dr. Karolina Tetlak had already discussed the clarifications in her contribution to GSLTR in September 20145, I will discuss the new options to restrict the scope of art. 17.
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| hdl.handle.net/1765/78251 | |
| Sports Law & Taxation | |
| Organisation | Erasmus School of Law |
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Molenaar, D. (2015). New options to restrict art. 17 of the OECD Model Tax Convention for international sportspersons. Sports Law & Taxation, March(2015), 44–48. Retrieved from http://hdl.handle.net/1765/78251 |
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