01-01-2015 / Article in the Bulletin for International Taxation: Entertainers and Sportspersons Following the Updated OECD Model (2014)

 

The January 2015 of the Bulletin for International Taxation publishes the article "Entertainers and Sportspersons Following the Updated OECD Model (2014)". This was written by Dick Molenaar.

He discusses the changes in the text of Art. 17 and the Commentary on the article. The OECD has decided not to follow the initiative of the Netherlands to remove Art. 17 from the OECD Model, but gives new options in the Commentary to restrict the article. The article also gives a new text for Art. 17 with all options included (see also downloads).

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