Taxation of Artistes and Sportsmen in International Tax Law
1. Aufl. 2007
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S. 227Employed Artistes and Sportsmen according to the OECD Model
Alexander Malin
S. 229I. Introduction
1.1 Art. 17 OECD Model prevails over Art. 15 OECD Model
The special rule of Art. 17 OECD Model for artistes and sportsmen also applies to artistes and sportsmen who are under employment contract. Consequently, employment income from the personal activities of an artiste or sportsman may be taxed in the state where the activities are exercised. The residence state either exempts this foreign income or allows a credit for the foreign taxes paid.
Within the scope of Art. 17 OECD Model, the general rule for employment income in Art. 15 OECD Model is not applicable. Art. 15 also provides for the principle of source taxation and thus taxation in the state where the employment is physically exercised; however, Art. 15 contains exceptions to source taxation that do not exist under Art. 17.
The major exception to source taxation in Art. 15 is the 183-day rule. Under this rule short-term employment activities of not more than 183 days in the state of activity are not subject to taxation in the state of activity. This is on the additional condition that t...