Article 17 Taxbeech August 19, 2020August 19, 2020 Welcome to your Quiz on Article 17 of the OECD Model Tax Convention. 5 simple questions for understanding the concepts of Article 17. Click NEXT for commencing the quiz. Check the detailed post on Article 17 here. Kate Moss, supermodel from State A, is modelling in State B for the Lakme Fashion Week for which she charges 200000 $. Assuming State A and State B have adopted OECD Model Tax convention, will State B levy tax as per Article 17(1)? Yes, Taxable under Article 17(1) as the entertainer No, Not taxable under Article 17(1). No Tax payable as modelling is exempt As an entertainer, tax payable under Article 16. Miss Taylor Swift, music star from State A, was in State B for one day music concert. Vega is the makeup artist of Miss Taylor Swift, and she was also hired by the event management company. Assuming State A and State B have adopted OECD Model Tax convention, is Vega taxable under Article 17(1). Yes. Vega is an artist and hence covered under Article 17(1). Yes. Vega is an entertainer as she is associated with the entertainer Miss Taylor swift and both are required for the performance completion and hence taxable under Article 17(1). No. Administration and support team of entertainers are not covered under Article 17(1). No. Administration and support team of entertainers are covered under Article 17(2). Beyonce, famous singer from State A, was hired by organisers of Paris Fashion Week for being a showstopper for which 100000$ was paid to her. At the end of the show, Beyonce performed in closing ceremony for which 500000$ was charged by her manager. Assuming State A and France have adopted OECD Model Tax convention, how much income of Beyonce will be levied tax by France under Article 17(1) ? Modelling is not taxable under Article 17, hence Beyonce will not pay tax. 600000$. 500000$ 100000$ 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 Who is the sportsperson as per Article 17(1)? Billiard player Gymnasts Both of the above None of the above Time is Up! Time's up Published August 19, 2020August 19, 2020
