Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in Article 17(1) of the OECD Model Convention (part II)

Journal
Juárez, Á.J.
European Taxation 2003 (Volume 43), No. 12
FormatPDF
EUR
40
| USD
45 (VAT excl.)

The ramifications of a look-through approach under Art. 17(1) of the OECD Model are discussed.