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A Proposal to Address Key Tax Treaty Issues for Non-Resident Entertainers and Sportspersons

Ankur Agarwal

Bulletin for International Taxation2025https://doi.org/10.59403/3ejfj77article
ABDC B
Weight
0.50

Abstract

The sports and entertainment industry is a major economic driver but faces cross-border tax challenges under article 17 of the OECD Model. This article argues that article 17 is unnecessary, yet politically difficult to repeal, and instead proposes targeted amendments and a multilateral approach to address the challenges.

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https://doi.org/https://doi.org/10.59403/3ejfj77

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@article{ankur2025,
  title        = {{A Proposal to Address Key Tax Treaty Issues for Non-Resident Entertainers and Sportspersons}},
  author       = {Ankur Agarwal},
  journal      = {Bulletin for International Taxation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/3ejfj77},
}

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A Proposal to Address Key Tax Treaty Issues for Non-Resident Entertainers and Sportspersons

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.