TAXING THE ACTIVITIES OF ARTISTES & SPORTSMEN
The OECD Committee on Fiscal Affairs invites public comments on draft changes to the Commentary on Article 17 of the OECD Model Tax Convention, which deals with cross-border income derived from the activities of entertainers and sportsmen. Under Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention, the State in which the activities of a non-resident entertainer or sportsman are performed is allowed to tax the income derived from these activities. This regime differs from that applicable to the income derived from other types of activities making it necessary to determine questions such as what is an entertainer or sportsman, what are the personal activities of an entertainer or sportsman as such and what are the source and allocation rules for activities performed in various countries.
The Committee on Fiscal Affairs, through a subgroup of its Working Party 1 on Tax Conventions and Related Questions, has examined these and other questions related to the application of Article 17. This public discussion draft includes proposals for additions and changes to the Commentary on the OECD Model Tax Convention resulting from the work of that subgroup, which have recently been presented to the Working Party for discussion (the Annex includes a consolidated version of the Commentary on Article 17 that includes all the proposed changes).
The Committee intends to ask the Working Party to examine these proposed additions and changes to the OECD Model Tax Convention for possible inclusion in the OECD Model Tax Convention (these changes will not, however, be finalised in time for inclusion in the next update, which is scheduled to be published in the second part of 2010).
This discussion draft is released for the purpose of inviting comments from interested parties. It does not necessarily reflect the final views of the OECD and its member countries.
Comments should be sent electronically (in Word format) to jeffrey.owens@oecd.org.
Unless otherwise requested at the time of submission, comments submitted to the OECD in response to this invitation will be posted on the OECD website.