Taxation of Non-Resident Entertainers
Title | Taxation of Non-Resident Entertainers PDF eBook |
Author | International Fiscal Association Staff |
Publisher | Springer |
Pages | 0 |
Release | 1996-10-23 |
Genre | Business & Economics |
ISBN | 9789041102850 |
Proceedings of a seminar held in Cannes, France, in 1995 during the 49th congress of the International Fiscal Association. Survey of the international tax treatment of non-resident entertainers and athletes under both domestic law and tax treaties. Introduction summarizes the main issues including source and characterization of income, loan out companies and definition of entertainers and athletes.
The Taxation of International Entertainers and Athletes:All the World's a Stage
Title | The Taxation of International Entertainers and Athletes:All the World's a Stage PDF eBook |
Author | Daniel Sandler |
Publisher | Springer |
Pages | 0 |
Release | 1995-09-21 |
Genre | Business & Economics |
ISBN | 9789041101181 |
The Taxation of International Entertainers and Athletes: All the World's a Stage provides a comprehensive and detailed analysis of the taxation of non-resident entertainers and athletes in seven countries: Australia, Canada, France, Germany, Japan, the United Kingdom and the United States. The book deals with the many sources of income which such individuals can derive, including income from live performances, television appearances, commercials, product endorsements, royalties for record sales or `needle time', and merchandising of concert paraphernalia. The primary focus of the book is income tax, although VAT regimes are also considered. In addition, the book provides in-depth analysis of Article 17 (Artists and Sportsmen) of the OECD Model Tax Treaty, particularly regarding the extensive additions to the Commentary to that Article made in 1992 based on the OECD's 1987 report on the taxation of entertainers and athletes. The book contains a table summarising the tax treaty provisions applicable to personal services income derived by entertainers and athletes in the seven countries reviewed. Two examples (one dealing with a touring pop group and the other with a professional tennis player) are used to illustrate, compare and contrast the manner in which income earned by non-resident entertainers and athletes is treated under domestic income tax and VAT regimes (where applicable) in these countries. Finally, conclusions are drawn, at the domestic and international levels, regarding policy and practical considerations in the effective and efficient taxation of such individuals.
Tolley's Taxation of Non-resident Entertainers and Sportsmen
Title | Tolley's Taxation of Non-resident Entertainers and Sportsmen PDF eBook |
Author | Robert W. Maas |
Publisher | |
Pages | 73 |
Release | 1987 |
Genre | Athletes |
ISBN | 9780854593125 |
Wisconsin Tax Requirements Relating to Nonresident Entertainers
Title | Wisconsin Tax Requirements Relating to Nonresident Entertainers PDF eBook |
Author | |
Publisher | |
Pages | 20 |
Release | 2014-04 |
Genre | Income tax |
ISBN |
Taxation of Non-Resident Entertainers (2000)
Title | Taxation of Non-Resident Entertainers (2000) PDF eBook |
Author | |
Publisher | |
Pages | 0 |
Release | |
Genre | |
ISBN |
Non-Resident Entertainers - Subject
Title | Non-Resident Entertainers - Subject PDF eBook |
Author | Ontario. Corporations Tax Branch |
Publisher | |
Pages | 5 |
Release | 1979 |
Genre | |
ISBN |
Taxation of Non-UK Resident Entertainers and Sportsmen
Title | Taxation of Non-UK Resident Entertainers and Sportsmen PDF eBook |
Author | |
Publisher | |
Pages | 7 |
Release | 1987 |
Genre | |
ISBN |
An explanation of the UK direct tax treatment of UK source earnings of non-resident entertainers and sportsmen following the introduction of UK withholding tax on such earnings in 1986.