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Der unterhaltende Sportler – eine kritische Betrachtung aktueller VwGH-Rechtsprechung

Bendlinger/RennerSWI 2018, 355

Sportspersons performing lectures abroad give rise to the question whether Art 17 of the OECD Model Tax Convention concerning the taxation of “entertainers and sportspersons” may apply to their income received. In case of an Austrian resident mountaineer (“blind climber”) who received income from lectures held in Croatia, Germany, Italy and Switzerland, the Austrian Supreme Administrative Court refused the application of the treaty rule for artists and sportsmen and held that such income may be taxed in Austria only.