Minimum Threshold for Entertainers and Sportspersons in Article 17 of the OECD Model

This article considers the implications of article 17 of the OECD for lesser-known entertainers and sportspersons, especially with regard to the use of de minimis thresholds for the imposition of withholding tax on such individuals as contained in, inter alia, the Commentary on Article 17 of the OECD Model (2014).