Zdanění příjmů umělců a sportovců

Thesis deals with the income taxation of artistes and sportsmen with the emphasis on the international aspect of this group of taxpayers. The basic rules on the international taxation of artistes and sportsmen are provided in the Article 17 of the OECD Model Tax Convention on Income and on Capital. The aim of this thesis is to identify the problems arising from Article 17 and compare income taxation of non-resident artistes and sportsmen in selected countries. The thesis is structured into four chapters. The introductory chapter provides information on international taxation and on the issue of double taxation of income. The second chapter approaches ways of avoiding double taxation. The third chapter deals with the Article 17 of the OECD Model Tax Convention on Income and on Capital. This chapter is supplemented by disputed topics related to the income taxation of professional sportsmen in the Czech Republic. The fourth chapter is devoted to the comparison of income taxation of non-resident artistes and sportsmen in selected countries.