Loukota/Stefaner

Taxation of Artistes and Sportsmen in International Tax Law

1. Aufl. 2007

ISBN: 978-3-7073-1205-8

Besitzen Sie diesen Inhalt bereits, melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.

Dokumentvorschau

Taxation of Artistes and Sportsmen in International Tax Law (1. Auflage)

S. 137Treatment of Artistic Income where there is no Public Performance according to the OECD Model

Rene Kreisl

Tabelle in neuem Fenster öffnen

S. 139I. Introduction

Popular artistes and sportsmen usually have access to numerous different sources of income from all around the world. Apart from income directly related to (live) performances, they may have the capacity to earn income from a variety of other sources, such as endorsements, commercials, sponsoring, royalties or other business income from record sales, concert paraphernalia and merchandising. The special allocation rule of Art. 17 (1) MC, however, only applies if the following conditions are met: Firstly, the activity from which income is derived has to be of an entertaining or sportive character. Secondly, a public performance is required.

This article will exclusively focus on the treatment of income from artistic activities (“artistic income”) without a public performance, according to the allocation rules of the OECD MC. Not within the scope of this article is income derived from any non-artistic activities or from no activity at all (inaction).

The criterion of a public performance is also r...

Daten werden geladen...

I.	Introduction

II.	The concept of source taxation of artistes’ income according to Art. 17 (1) OECD MC
	2.1	General remarks
	2.2	The notion of a public performance
	2.3	Rationale for the criterion of a public performance

III.	Artistic performance without a public performance
	3.1	“Creating Artistes”
	3.2	Studio and set recordings
	3.3	(Repeated) Transmissions
	3.4	Behind-the-scenes individuals
	3.5	Conclusions

IV.	Characterization of artistic income without public performance
	4.1	General remarks
	4.2	Income from royalties (Art. 12 OECD MC)
	4.3	Income from employment (Art. 15 OECD MC)
	4.4	Business profits (Art. 7 OECD MC)
	4.5	Income from immovable property (Art. 6 OECD MC)
	4.6	Attribution of income

V.	Summary and conclusionsS. 138

Taxation of Artistes and Sportsmen in International Tax Law

S. 137Treatment of Artistic Income where there is no Public Performance according to the OECD Model

S. 139I. Introduction

Ihre Datenbank verwendet ausschließlich funktionale Cookies,