Quick Quiz on Article 17 of the OECD Model Tax Convention

Article 17 of the OECD Model Tax Convention

Welcome to the Quick Quiz ! Check your skills in Article 17! For revising the concepts click here.

1 / 4

Which of the following income are not covered under Article 17(1)?

Income from acting

Income earned by musician

Income earned by music band

Income earned by cameraman

2 / 4

Miss Taylor Swift, music star from State A, was in State B for one day music concert. Vega is the makeup artist of Miss Taylor Swift, and she was also hired by the event management company. Assuming State A and State B have adopted OECD Model Tax convention, is Vega taxable under Article 17(1).

Yes. Vega is an artist and hence covered under Article 17(1).

Yes. Vega is an entertainer as she is associated with the entertainer Miss Taylor swift and both are required for the performance completion and hence taxable under Article 17(1).

No. Administration and support team of entertainers are not covered under Article 17(1).

No. Administration and support team of entertainers are covered under Article 17(2).

3 / 4

Kate Moss, supermodel from State A, is modelling in State B for the Lakme Fashion Week for which she charges 200000 $. Assuming State A and State B have adopted OECD Model Tax convention, will State B levy tax as per Article 17(1)?

Yes, Taxable under Article 17(1) as the entertainer

No, Not taxable under Article 17(1).

No Tax payable as modelling is exempt

As an entertainer, tax payable under Article 16.

4 / 4

Kate Moss, supermodel from State A, is modelling in State B for the Lakme Fashion Week for which she charges 200000 $. Assuming State A and State B have adopted OECD Model Tax convention, will State B levy tax as per Article 17(1)?

Yes, Taxable under Article 17(1) as the entertainer.

No, Not taxable under Article 17(1).

No Tax payable as modelling is exempt.

Your score is

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Welcome to the Quick Quiz ! Check your skills in Article 17! For revising the concepts click here.

Which of the following income are not covered under Article 17(1)?

Miss Taylor Swift, music star from State A, was in State B for one day music concert. Vega is the makeup artist of Miss Taylor Swift, and she was also hired by the event management company. Assuming State A and State B have adopted OECD Model Tax convention, is Vega taxable under Article 17(1).

Kate Moss, supermodel from State A, is modelling in State B for the Lakme Fashion Week for which she charges 200000 $. Assuming State A and State B have adopted OECD Model Tax convention, will State B levy tax as per Article 17(1)?

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