Public comments received on the discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

16 August 2010 - On 23 April 2010, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention. The OECD has now published the comments received on this discussion draft, which can be downloaded by clicking on the links below:

 

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Eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital

Model Tax Convention on Income and on Capital - Condensed Version (July 2010)