Double taxation occurs when a taxpayer is taxed more than once within a taxation period over the event that gives rise to the same tax. As a result of the adoption of different methods of taxation by more than one state, double taxation can also occur in the international arena. Double taxation emerging in the international arena negatively affects the economic and cultural interaction. This situation is closely related to the income generated as a result of the activities entertainers and sportspersons as well as all the incomes obtained in the international arena. So much so that entertainers and sportspersons can earn income in different countries where they are not often resident due to their professional activities. Which country is in the area of taxation authority of these incomes is an important problem in terms of both international tax law and international economy. Article 17 of the OECD Model Convention titled “Entertainers and Sportspersons” plays an important role in the solution of this problem. Among the many countries which Turkey is located, it is based on the OECD Model Convention on double taxation avoidance agreement they had signed among themselves. Accordingly states; In the signed bilateral agreements, it can regulate the taxation of entertainers and sportsperson in which situations and how they will be taxed in line with their own interests and in a way that does not cause double taxation. In the study; Taxation of entertainers and sportspersons have been examined under the OECD Model Convention is also given to the views of the administration and the agreements signed by Turkey.
Entertainers, Sportspersons, Prevention of Double Taxation, Authorization of Taxation, OECD Model Conventi
