The PhD thesis Taxation of International Performing Artistes discusses the problems with the special taxing rules for international performing artistes resulting from Article 17 OECD Model Treaty.
Research shows clear examples of excessive (or even double) taxation. This means that Article 17 is an obstruction for the entertainment world. But the thesis also gives options for improvements and proposes a radical change of Article 17.
The International Bureau for Fiscal Documentation (IBFD) publishes the thesis as Volume 10 in its Doctoral Series. More information can be found on the IBFD website.
