Vol. 3 No. 02 (2022)
Articoli

Is there a need to review the concept of artist and athlete in article 17 of the OECD model convention? : Considerations from the perspective of the Spanish tax law

  • Luis Toribio Bernárdez,
  • Alejandro Torrescusa Cordero
Luis Toribio Bernárdez
Professor in the Department of Tax Law, University of Seville
Alejandro Torrescusa Cordero
Tax advisor and doctoral candidate in the Department of Tax Law, University of Seville
DOI: https://doi.org/10.30682/disp0302c

Published 2023-02-08

Keywords

  • Taxation, entertainers, sportsperson, OECD Model Tax Convention

How to Cite

Toribio Bernárdez, Luis, and Alejandro Torrescusa Cordero. 2023. “Is There a Need to Review the Concept of Artist and Athlete in Article 17 of the OECD Model Convention? : Considerations from the Perspective of the Spanish Tax Law”. Diritto Dello Sport 3 (02). https://doi.org/10.30682/disp0302c.
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Until very recently, major artistic and sporting events could not be understood without a good number of spectators moving to the venue and paying the corresponding entrance fee to access; however, it now seems that, thanks to the multiple possibilities offered by digital media, the latter is no longer necessary for artistic or sporting events to be profitable and bring significant economic benefits to their protagonists.
In a context like this, it is inevitable that we question whether it makes sense to maintain Article 17 of the OECD Model Tax Convention in its current terms and, in any case, whether its subjective scope of application, i.e. the current concept of entertainers and sportsperson, should not be redefined to include a new group of individuals who also carry out artistic or sporting activities but in an exclusively digital environment: influencers, streamers, podcasters, gamers, as well as any other group whose main activity consists of carrying out personal performances that are shared through social networks and other digital media.