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. 349De minimis Clause According to the US Model

Jürg P. Brinkmann

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I.	General introduction – Across-the-board criticism of Article 17 OECD Model

II.	The use of the de minimis clause in the US Model
	2.1	US Model text
	2.2	The legitimation of source taxation
	2.3	Historical background
	2.4	Article 16 (1) of the 2006 US Model Treaty

III.	Tax treaties concluded by the United States – Variations in different double tax treaties and comparison with the 2006 US Model Treaty

IV.	Critical review
	4.1	Minor contribution to tax budgets
	4.2	Per-event limitation as an option
	4.3	Inefficient administration and compliance procedure
	4.4	Further shortcomings

V.	Other aspects of the de minimis clause
	5.1	Article 16 (2) and its relevance for the de minimis clause
	5.2	Cultural exchanges, non-profit organizations and sponsoring by public means – The de minimis clause as an alternative?
VI.	ConclusionsS. 350

S. 351I. General introduction – Across-the-board criticism of Article 17 OECD Model

A review of the history of Art. 17 shows that it was believed that artistes and sportsmen would have a tendency not to report the income earned in the source country to the residence jurisdiction. In 1987 the OECD published a study which also supports the view that artistes and sportsmen have a tendency to under-report the income or to use sophisticated tax-avoidance schemes.

However, more and more scholars today argue that the above-mentioned arguments behind Art. 17 are no longer valid and that the OECD should therefore repeal it. In addition, Art. 17 is widely criticized; many scholars call for its deletion because of the risk of excessive or even double taxation and lower tax revenue for the budget but a higher administrative burden for both the tax authorities and taxpayers.

Corresponding to Art. 17 OECD Model, Art. 16 (1) of the 2006 US Model Treaty precludes the taxing right of the source country if the gross income doesS. 352 not exceed USD 20,000 (“de minimis clause”). What is the reason...

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Taxation of Artistes and Sportsmen in International Tax Law

S. 349De minimis Clause According to the US Model

S. 351I. General introduction – Across-the-board criticism of Article 17 OECD Model

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