Doppelbesteuerung

Art. 17 MA Künstler und Sportler

A. Musterkommentar

Zu Absatz 1

1. Paragraph 1 provides that entertainers and sportspersons who are residents of a Contracting State may be taxed in the other Contracting State in which their personal activities as such are performed, whether these are of a business or employment nature. This provision is an exception to the rules in Article 7 (over which it prevails by virtue of paragraph 4 of that Article) and to that in paragraph 2 of Article 15, respectively. (Geändert am 15. Juli 2014 )

2. This provision makes it possible to avoid the practical difficulties which often arise in taxing entertainers and sportspersons performing abroad. Moreover, too strict provisions might in certain cases impede cultural exchanges. In order to overcome this disadvantage, the States concerned may, by common agreement, limit the application of paragraph 1 to business activities. To achieve this it would be sufficient to replace the words „notwithstanding the provisions of Article 15“ by „subject to the provisions of Article 15“ in paragraphs 1 and 2. In such a case...