This article discusses the tax treatment of entertainment and sports team performances under Art. 17 of the OECD Model. A comprehensive description of tax implications of earning foreign income is provided for team members and teams. For the purposes of the analysis, team members have been divided into performing and non-performing employees, and performing and non-performing contractors. The review of the tax treatment of income earned by teams covers indirect payments to performers, income in respect of performance and non-performance profits. The discussion of the current international tax system for entertainment and sports teams is followed by an examination of the possible application of alternative taxation models, including those already used by the OECD Model in relation to other items of income. Proposals such as a modification of the scope of Art. 17, income and time thresholds, limitation of Art. 17 to certain situations and gross-basis taxation are considered.