Taxation of artistes and sportsmen in international tax law book covers the issues that are caused by the interpretation of the special rule in tax treaties and their interdependence with other treaty provisions. We thank dick molenaar of all arts tax advisers and the tax law department of the erasmus university rotterdam who during several seminars patiently explained international taxation rules for artists touring companies festivals and other players and who has been a great help in writing this brochure he. The article makes it clear that the general rule for business income from article 7 and general rule for income from employment given in article 15 does not apply to artistes sportsmen in most of the taxation laws the resident country has the right to tax the global income of a resident of the state. National tax law according to international tax practice taxation of artistes and sportsmen is allocated to the country of performance as a consequence art 17 oecd model tax treaty being contained in many bilateral tax treaties states that remunerations derived by artistes or sportsmen resident in one contracting. Taxation of artists and sportsmen in international tax law bearbeitet von walter loukota markus c stefaner 2007 2007 taschenbuch 504 s paperback isbn 978 3 7073 1205 8 format b x l 155 x 228 cm gewicht 800 g schnell und portofrei erhltlich bei
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