Tax Treaty Case Law around the Globe 2016
1. Aufl. 2017
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S. 257Chapter 22 Belgium: Article 17 OECD Model Still Entertaining Belgian Courts
Luc De Broe
22.1. Introduction
In 1963, article 17 of the OECD Model Convention (OECD Model), governing the tax regime of internationally performing artistes and athletes, was introduced as an exception to the standard rules of articles 7 and 15 of the OECD Model to “avoid practical difficulties” which often arise in taxing these persons when they perform abroad. Since its enactment, however, article 17 of the OECD Model has been the subject of a great amount of case law and has caused considerable controversy in legal doctrine. Recent decisions of the Supreme Court confirm that this was no different in 2015.
22.2. Supreme Court 9 January 2015
22.2.1. Facts of the case
A Belgian non-profit organization (“NPO”) was involved in the organization of concerts of non-resident entertainers. The fees for the performances were not paid directly to the international entertainers, but to a company resident in Ireland.
S. 258In accordance with Belgian domestic law, which provides for a withholding obligation irrespective of whether the income is paid to the entertainer or another person, the NPO withheld source tax at a rate of 18 ...