Sportspersons and Entertainers (Article 17, Paragraph 2 OECD MC)

Michael Hubmann

Sportspersons and Entertainers (Article 17, Paragraph 2 OECD MC)

Michael Hubmann

Institute for Austrian and International Tax Law

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

Original language	English
Title of host publication	Anti-Abuse Rules and Tax Treaties
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Place of Publication	Alphen aan den Rijn
Publisher	Wolters Kluwer
Pages	125-144
Number of pages	20
ISBN (Electronic)	9789403520681, 9789403520780
ISBN (Print)	9789403526584
Publication status	Published - May 2024

Bibliographical note

The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business.

Cite this

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Sportspersons and Entertainers (Article 17, Paragraph 2 OECD MC). / Hubmann, Michael.
Anti-Abuse Rules and Tax Treaties. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. Alphen aan den Rijn: Wolters Kluwer, 2024. p. 125-144.

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

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M3 - Contribution to conference proceedings

SN - 9789403526584

SP - 125

EP - 144

BT - Anti-Abuse Rules and Tax Treaties

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Szudoczky, Rita

PB - Wolters Kluwer

CY - Alphen aan den Rijn

ER -

Sportspersons and Entertainers (Article 17, Paragraph 2 OECD MC)

Bibliographical note

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