Contract Splitting and Article 17 of the OECD Model: Is Source Taxation of Artistes and Sportsmen a New Dummensteuer?

Journal
Báez Moreno, A.
OECD; Spain
Bulletin for International Taxation 2014 (Volume 68), No. 3
PriceUSD 45

In this article, the author discusses problems in the application of article 17 of the OECD Model by the Spanish tax administration and courts.