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 II)

Journal

Author

Juárez, Á.J.

Published Date

December 1, 2003

Issue

European Taxation 2003 (Volume 43), No. 12

The ramifications of a look-through approach under Art. 17(1) of the OECD Model are discussed.