The Austrian Supreme Administrative Court recently dealt with the question of income allocation of an internationally active cyclist. While the tax office applying for revision held that the income was to be aliquoted solely according to race days, the Austrian Federal Finance Court was of the opinion that such an aliquotation had to be accompanied by additional weighting according to values based on a points table of the International Cycling Assocation. The Austrian Supreme Administrative Court ultimately recognized no misjudgement in such a weighting in its decision of April 30th, 2019, Ra 2019/15/0038. Ina Kerschner analyzes the different positions in the context of the OECD commentary to the OECD Model Convention.
