21-09-2014 / Options for Art. 17 in new tax treaties


The 2014 Update on the OECD Model Tax Convention gives more options to restrict Art. 17 and take away the tax problems of international performing artists, entertainers and sportspersons. We have put these options from the Commentary together in a new and extensive Art. 17 (see download). Can be taken over in new tax treaties, is OECD proof and has no costs.

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