Position papers / overview / detail

Dec 13, 2012

Double taxation should be removed

On the eve of 50 years of existence of article 17 (artistes and sportsmen) in the OECD Model Tax Convention, Pearle*, calls upon the Member States who are also members of the OECD to remove double taxation. This cross-border tax obstacle is a result of the application of article 17, which gives a taxing right.

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