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Description
Some artistes and sportsmen are 'flying birds'. Especially very famous artistes and sportsmen spread their activity - and thus their income - across several countries. Still, normally they do not have a qualified connection - a permanent establishment in the state of performance or a presence fulfilling the criteria of the 183-days rule - to the state of source. Therefore, the OECD introduced a special rule for artistes and sportsmen
Practical experience shows that cross border activities of artistes and sportsmen cause a lot of issues. Issues are caused by the interpretation of the special rule in tax treaties and their interdependence with other treaty provisions. Besides that, artistes and sportsmen are often confronted with discrimination in the state of source. Last but not least, artistic and sportive activities cause specific VAT issues. This volume strives to analyse these issues and to give conclusions based on the interpretation of current international tax law. Furthermore, the authors intend to show how international tax law could be improved where an improvement seems necessary.
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Contents
I - Taxation of Artistes and Sportsmen
• Milan Matijevic - The Notion of Artistes in Article 17 of the OECD Model
Tax Convention .
• Jiri Zoubek - Notion of Sportsmen in Art. 17 OECD Model ..
• Yasmin Wagner - The Historical Background of Art. 17 OECD Model
• Thomas Bramo - The Notion of "Income" in the Sense of Art. 17 OECD Model
• Jozef Danis - Treatment of Income from Inaction of Artistes and Sportsmen
according to the OECD Model .
• Jaromir Blaha - Treatment of "Training Activities" for Artistes and Sportsmen
according to the OECD Model
• Rene Kreisl - Treatment of Artistic Income where there is no Public Performance
according to the OECD Model
• Gunther Zadek - Treatment of Advertising Income of Artistes and Sportsmen
according to the OECD Model.
• Diana Swanney - Taxation of Pensions and Golden Handshakes of Artistes
and Sportsmen according to the OECD Model
• Tobias Wehrli - Taxation of Contract Splitting with Artistes and Sportsmen
according to the OECD Model
• Alexander Malin - Employed Artistes and Sportsmen according to the OECD Model
II - Interposition of Companies
• Martin Jau - "Star Companies" in International Tax Law
• Daniel Felderer - Taxation of Artistic and Athletic Performance under
Art. 17 (2) OECD Model
• Boris Gnoth - Taxation of Other Income of Artistes and Sportsmen at
Interposition of a Company according to the OECD Model
III - NPOs'and Governmental Organisations' Relation to Artistes and Sportsmen;
De minimis Clause
• Lorenz Pracht - Special Issues Due to the Way of Financing
• Artistes and Sportsmen
• Jurg P. Brinkmann - De minimis Clause According to the US Model
IV - Non-discrimination Issues and Community Law Perspective
• Ove Jenssen - Non-discrimination Issues of Artistes and Sportsmen
in the light of Article 24 OECD Model
• Petr Neskrabal - Personal Taxation of Non-resident Artistes and Sportsmen
in the light of Non-discrimination Clauses
• Martina Aigner - Administrative Burdens for Non-resident Artistes and
Sportsmen in the light of Non-discrimination Clauses
• Juraj Valis - Withholding Taxes for Non-resident Artistes and Sportsmen in
the light of Non-discrimination Clauses
V - Value Added Tax under the EU Directives
• Ulrich Krabnig - Taxable Event and Taxable Base for VAT of Artistes and
Sportsmen under the Sixth Directive
• Claudia Lantos - Place of "Supply" for Activities of Artistes and Sportsmen
under the Sixth Directive
• Kooiyang Cheah - Value Added Taxation and Contract-Splitting in relation to
International Artistes and Sportsmen
List of Authors
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Author Details
Prof. Michael Lang is head of the Institute of Austrian and International Tax Law at the Vienna University of Economics and Business Administration.
Dr. Walter Loukota is lecturer at the Institute of Austrian and International Tax Law at the Vienna University of Economics and Business Administration. He currently works at the tax department of Ernst &Young Vienna.
Dr. Markus Stefaner is lecturer at the Institute of Austrian and International Tax Law at the Vienna University of Economics and Business Administration. He currently works at the tax department of Ernst &Young Vienna.
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