The Use of the OECD Commentary
Elgar Tax Law and Practice series
Chapter 9: ENTERTAINERS AND SPORTSPERSONS
Art. 17 § 1 provides that notwithstanding the provisions of Art. 15, income derived by a resident of a CS as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as exercised in the other CS, may be taxed in that other State. The Commentary to Art. 17 § 1 focuses on five main issues: the allocation rule established by Art. 17; the definition of entertainers and sportspersons; the situations in which income is paid indirectly to an individual entertainer or sportsperson; the various types of compensation that may overlap with those covered by Art. 17 § 1; and the relationship between Art. 17 and other treaty articles. Art. 17 § 1 provides that entertainers and sportspersons who are residents of a CS may be taxed in the other CS in which their personal activities as such are performed, whether these are of a business or employment nature. So Art. 17 § 1 essentially constitutes an exception to Artt. 7 and 15 § 2 as it allows concurrent taxation in both the RC and the SC, while those articles provide for exclusive taxation in the RC, if certain requirements are met. The Commentary notes that where, in the cases dealt with in Art. 17 § 1 and 2, the exemption method for relieving double taxation is used by the RC of the person receiving the income, that State would be precluded from taxing that
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