The Artistes and Sportsmen’s Article (Article 17 of the OECD Model): Has the Time Come To Stop Counting Stars in the Sky?

In this note, the author examines the application of article 17 of the OECD Model in the context of recent cases wherein the Supreme Court held that payments to companies resident in the Netherlands for image rights of artistes and sportsmen are taxable in Spain notwithstanding that the relevant tax treaty lacked the equivalent of paragraph 2 of article 17 of the OECD Model.