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 I)

Type

Journal

Author

Juárez, Á.J.

Published Date

November 1, 2003

Issue

European Taxation 2003 (Volume 43), No. 11

Examines the ramifications of a look-through approach and submits that such an approach leads to unrelieved double taxation.