Die Abgrenzung der künstlerischen von nichtkünstlerischen Tätigkeiten im Internationalen Steuerrecht

This thesis functionalises the multifaceted concept of art as an independent legal term in a specific legal context. Its author analyses this functionalisation in terms of international tax law (art. 17 of the OECD Model Conven-tion), aiming at a workable allocation of the right to tax vs. art’s use as an emphatic notion in German national (tax) law. The analysis starts with the constitutional concept of art and the concept of art in German (tax) legislation in order to lead to the concept of art in international tax law. It shows that German law especially uses the concept of art to define a particularly sensitive phenomenon (creation and presentation), whereas art. 17 of the OECD Model Convention aims at a pragmatic approach in order to allocate the right to tax artistic presentations. This study also describes the criteria required to define the different laws, and reveals their weak points and how they can be criticised.