{"id":"https://openalex.org/W1496233265","doi":"https://doi.org/10.54648/taxi1999035","title":"Artist Taxation: Art. 17 of the OECD Model Treaty \u2013 a Relic of Primeval Tax Times?","display_name":"Artist Taxation: Art. 17 of the OECD Model Treaty \u2013 a Relic of Primeval Tax Times?","publication_year":1999,"publication_date":"1999-05-01","ids":{"openalex":"https://openalex.org/W1496233265","doi":"https://doi.org/10.54648/taxi1999035","mag":"1496233265"},"language":"en","primary_location":{"id":"doi:10.54648/taxi1999035","doi":"https://doi.org/10.54648/taxi1999035","is_oa":false,"landing_page_url":"https://doi.org/10.54648/taxi1999035","pdf_url":null,"source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036319864","display_name":"Harald Grams","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Harald Grams","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5036319864"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"27","issue":"Issue 5","first_page":"188","last_page":"193"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/oecd-model-tax-convention","display_name":"OECD Model Tax Convention","score":0.7649999856948853},{"id":"https://openalex.org/keywords/article-17","display_name":"Article 17","score":0.8100000023841858},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.4740000069141388},{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.3919999897480011},{"id":"https://openalex.org/keywords/artists-income","display_name":"artists' income","score":0.4129999876022339},{"id":"https://openalex.org/keywords/tax-treaty-reform","display_name":"tax treaty reform","score":0.3199999928474426}],"concepts":[{"id":"https://openalex.org/C2781271479","wikidata":"https://www.wikidata.org/wiki/Q1242841","display_name":"Tax treaty","level":4,"score":0.6679791808128357},{"id":"https://openalex.org/C2779010840","wikidata":"https://www.wikidata.org/wiki/Q131569","display_name":"Treaty","level":2,"score":0.6489579677581787},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4312064051628113},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.3767131567001343},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.3213508129119873},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.320476233959198},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.286925733089447},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.28493261337280273},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.22978225350379944},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.15803152322769165}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54648/taxi1999035","doi":"https://doi.org/10.54648/taxi1999035","is_oa":false,"landing_page_url":"https://doi.org/10.54648/taxi1999035","pdf_url":null,"source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5473999977111816}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2955768620","https://openalex.org/W7135705087","https://openalex.org/W7135969265","https://openalex.org/W7153249346","https://openalex.org/W4254854488","https://openalex.org/W7081707961","https://openalex.org/W4246918465","https://openalex.org/W4232116750","https://openalex.org/W7029394519","https://openalex.org/W2590060654"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-23T05:00:35.095934","created_date":"2016-06-24T00:00:00"}