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Taxation of International Performing Artistes

This book considers the problems regarding, for example, the determination of taxable income and the non-deductibility of expenses and tax credits in the country of residence, and gives clear examples of excessive taxation.
 
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Title:

Taxation of International Performing Artistes - Volume 10 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-87-4

Type of publication:

Print Book

Number of pages:

438

Terms:

Shipping fees apply. View shipping information

Price:
EUR 125 / USD 155 (VAT excl.)
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Title:

Taxation of International Performing Artistes - Volume 10 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-76078-87-4

Type of publication:

Online book

Number of pages:

438

Access:

Up to five users. View purchase information

Price:
EUR 125 / USD 155 (VAT excl.)
Order Online book
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Taxation of International Performing Artistes

Why this book?

The special tax rules for performing artistes lead to obstacles. This book considers the problems regarding, for example, the determination of taxable income and the non-deductibility of expenses and tax credits in the country of residence, and gives clear examples of excessive taxation.
 
The tax rules for international performing artistes are very different from normal tax rules. For instance, taxation occurs in the country of performance, regardless of whether an artiste is self-employed or an employee. Since 1963 the OECD has adopted this special rule in Article 17 of its Model Convention as an anti-avoidance measure, and most countries have taken it over into their tax treaties and national rules. This book provides a clear outline of the relevant rules and considerations.
 
This book shows that options are available to improve the taxation of international performing artistes. Some options can be implemented at short notice, but the position could also be drastically amended by completely removing the obstacles for international performing artistes without affecting countries' tax revenue.
 

Downloads

 

This book is part of the IBFD Doctoral Series

Downloads

 

Main contents

 
  • Introduction, aim of the thesis and research methods
  • History of non-resident artiste taxation
  • Who is an artiste?
  • What is performance income?
  • Tax treaties: allocation with Article 17
  • Elimination of double taxation
  • Unequal treatment in the European Community

Author(s)

Dr Dick Molenaar is a partner with All Arts Tax Advisers in Rotterdam, the Netherlands. He specializes in international tax issues of performing artistes. The obstacles resulting from the special tax rules led him to undertake this doctoral research at the Erasmus University of Rotterdam. Dr Molenaar is a member of numerous international organizations and has published books and articles on the international taxation of artistes. He is also on the board of several cultural organizations and participates in various international events.
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