The OECD-Model-Convention and its Update 2014

I. S. 78Introduction

Article 17 of the OECD Model Convention (OECD Model) has been actively criticized in the academic community, by practitioners and associations defending interests of entertainers and sportspersons. Its provisions have been found to be both under- and over-inclusive. Despite hefty criticism, the personal scope of the article has been continuously broadened and its allocation rules have been extended in favour of the source state. The wording of article 17 has been subject to only some technical amendments necessary to incorporate new terminology or changes made to other articles of the OECD Model. The same is also true for the 2014 update of the OECD Model Convention (2014 Update). Except for the terminology, the wording of article 17 itself remains unchanged; substantial changes are made only in the text of the Commentary on the OECD Model, which includes several new alternative provisions providing to the contracting states additional options to restrict the scope of article 17.

S. 79This chapter will analyse alternative provisions to article 17 proposed in the Commentary on the OECD Model (2014). It will first provide an overview of the alternative provisions from an his...