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. 115Treatment of “Training Activities” for Artistes and Sportsmen according to the OECD Model

Jaromír Bláha

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S. 117I. Introduction

This thesis is part of a comprehensive study on taxation of internationally performing artistes and sportsmen. According to Article 17 of the OECD Model, distributive rules for artistes and sportsmen differ substantially from distributive rules applicable to other income earners, both self-employed and under an employment contract. Consequently, diverging treatment gives rise to many questions that cannot be answered in analogy to other distributive articles, e.g., Article 7 (Business income) or Article 15 (Employment income) of the OECD Model.

The day-to-day business shows that within Article 17, a substantial number of questions arise, where neither the Commentary nor any other supplementary interpretation sources provide for an unambiguous and clear-cut answer. This uncertainty does not only give rise to qualification conflicts between contracting states, but more surprisingly, leads to qualification conflicts even within one country. It is obvious that this situation is not satisfactory and ...

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I.	Introduction

II.	The object and purpose of the Article on artistes and sportsmen and its relationship to other treaty provisions
	2.1	Purpose of the specific rule
	2.2	1959 Committee on Fiscal Affairs Report, 1963 OECD MC
	2.3	1987 OECD Report
	2.4	Conclusion

III.	Treatment of training and similar activities of artistes and sportsmen under the OECD-Model
	3.1	Introductory remarks
	3.2	Notion of artistes and sportsmen
	3.3	Public performance
	3.4	Trainings where the public is excluded
	3.5	Trainings open to the public
	3.6	Trainings as an event directly connected to a performance
	3.7	Attribution of income

IV.	Taxation of trainers
	4.1	General remarks
	4.2	Treatment of trainers under OECD MC and OECD Commentary
	4.3	Treatment of mixed activities

V.	General discussion and conclusion, recommendationS. 116

Taxation of Artistes and Sportsmen in International Tax Law

S. 115Treatment of “Training Activities” for Artistes and Sportsmen according to the OECD Model

S. 117I. Introduction

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