02-02-2011 / Article in TMIJ (USA): Critical Need for Reform of Art. 17 OECD Model
Tax Management International Journal (TMIJ) in the USA has published the article "Critical Need for Reform of Art. 17 (Artistes and Sportsmen) of the OECD Model Tax Treaty". This article has been written by Dick Molenaar and Harald Grams. It discusses the recent developments around Art. 17 and gives options for possible reform. The discussion around Art. 17 has been started by the OECD in April 2010 with the Draft change of the Commentary on Article 17 and the public consultation, after which Art. 17 was openly discussed at the IFA Congres in Rome in September 2010.
The article in TMIJ has partly the same content as the article in Taxmann, India, which was published in January 2011, but focuses more on readers on the North American continent.
