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C. Lollio: Some thoughts shared 0/1 the nel\' provisions 011 co-ordinated ...
The OECD mode! does not instead provi de for income earned by the
internai auditors, but it would seem to be appropriate to qualify it as income
corning within the category under examination here, even in consideration
of the provisions contained in certain recent treaties, among
which the Treaty on double taxation entered into between Ilaly and the
United Kingdom, ratified by Law no. 329 5.11.1990 (74).
As regards the proceeds earned in the exercise of sporting activities,
to which performing arts are assimilated, the OECD model, for the purposes
of eliminating difficulties of a practical nature (75), establishes that
such activities shall be taxed in the country in which they are carried out.
Such a criteria of connection regards the activity itse!f, regardless of
the type of income generated (free lance work, subordinated employment,
business activities) (76).
In the event of a collaboration activity which is not expressly regulated
thereby, article 14 of the mode! OECD treaty could be applicable, provided
that such activity could be considered an "independent profession"
pursuant to paragraph 2 of the aforementioned provision. Furthermore
the residual provision of article 22 could be applicable in the other cases.
The Ilaly-Germany treaty (77) and the Italy-Spain (78) treaty do not
contain different provisions as regards co-ordinated and continuous collaboration
contracts and adhere wholly to the corresponding provisions
of the mode! OECD convention on double taxation.
lO. Conclusions
In conclusion, following this inquirv on the evolution of employment
and tax law 00 co-ordinated and continuous collaboration contracts, it is
possible to make the following points.
(74) In Supplement arder to Offidal Gazette no. 267 dated 15.11.1990.
(75) M. Del Giudice, International Double Ta:xation on incomes and capitals,
1975, p. 91.
(76) Cfr. G. F. Bono, Guide to international treaties on double taxation, Giuffrè,
1998; S. Fiorentini, Taxation of non-residents, direct taxes, IPSOA, 1988.
(77) Ratified by law no. 459 dated 24.11.1992 (OrdinaI)' Supplement al Offidal
Gazette n. 280 dated 27.1.1992,) in Double Taxation: a practical guide to double taxation
treaties, edited by IPSOA, 1996.
(78) Ratified by La, .. ' no. 663 dated 29.9.1980, (OrdinaI)' Supplement at Offidal
Gazctte no. 292 dated 23.10.1980) in Double Taxation cited above.
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