Model policy HMRC’s response to the OECD July 2014 update to art. 17 of the Model Tax Convention and Commentary

by Euan Lawson[2]   In December 2014, the UK revenue authority, Her Majesty’s Revenue & Customs (HMRC), updated its guidance on the taxation of foreign sportspersons and entertainers performing in the UK. The updated guidance takes account of the changes … Continue reading

Comments on selected 2014 updates to the commentary on art. 17 of the OECD Model Tax Convention

by ITEG members[1] Introductory remarks This article is a joint contribution by some members of the “International Tax Entertainment Group” (ITEG). ITEG is a network of tax experts active in the entertainment sector, representing nine European jurisdictions (Belgium, France, Germany, … Continue reading