Loukota/Stefaner

Taxation of Artistes and Sportsmen in International Tax Law

1. Aufl. 2007

ISBN: 978-3-7073-1205-8

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

S. 269Taxation of Artistic and Athletic Performance under Art. 17 (2) OECD Model

Daniel Felderer

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I.	Introduction

II.	Analysis of terms used in Art. 17 (2) OECD-Model
	2.1	The term “income” – profit or revenue?
	2.2	The concept of “personally exercised activities” (Principle of personal performance vs. infection theory)
	2.3	The meaning of “accrue”
	2.4	The concept of the “other person”

III.	Is the profit element of the interposed person taxable under Art. 17 (2) OECD-Model? (Limited vs. unlimited approach)
	3.1	Introduction of Art. 17 (2) in the 1977 OECD Model
	3.2	The 1977 OECD Commentary
	3.3	The special position of Canada and the U. S.
	3.4	The 1992 OECD Commentary
	3.5	Unlimited approach – an inadequate principle of taxation?

IV.	Who is the taxable person under Art. 17 (2)? (Proper look-through vs. improper look-through)
	4.1	Art. 17 (1) Look Through – The “proper” Look Through
	4.2	Art. 17 (2) Look Through – The “improper” Look Through

V.	Triangular situations – Problems arising from different states of residence of the artiste/sportsman and the interposed person
	5.1	Is Art. 17 (2) applicable even if the artiste/sportsman is not a resident of the contracting states?
	5.2	Which is the relevant tax treaty?

VI.	ConclusionS. 270

S. 271I. Introduction

The objective of this thesis is to analyze Art. 17 (2) OECD Model and its OECD Commentaries and to examine and evaluate the various interpretation approaches. The three highly controversially discussed questions are:

(1)

To what extent does Art. 17 (2) also cover the income of the intermediary? (cf. chapters 2.2 and III.)

(2)

Who is the subject of taxation under Art. 17 (2) – the artiste/sportsman and/or the intermediary? (cf. chapter IV.)

(3)

May Art. 17 (2) be applied generally or is its application restricted to situations of abuse? (cf. chapter III.)

A summary of the results is given in the table at the end of this thesis.

II. Analysis of terms used in Art. 17 (2) OECD-Model

Art. 17 (2) has been introduced in the 1977 OECD Model and has – apart from some technical adaptations – not been changed ever since. In its 2000 edition it reads:

“2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another pers...

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Taxation of Artistes and Sportsmen in International Tax Law

S. 269Taxation of Artistic and Athletic Performance under Art. 17 (2) OECD Model

S. 271I. Introduction

II. Analysis of terms used in Art. 17 (2) OECD-Model

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