The Taxation of International Entertainers and Athletes:All the World's a Stage

The Taxation of International Entertainers and Athletes:All the World's a Stage

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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.Like all member States of the European Community, France levies a value added tax (taxe sur la valeur ajoutee). As a general rule, the supply of services is subject to VAT in France if the supplier is established in France, or if he has a ... Further, there are certain services, when performed in France by non-residents for resident recipients and which are taxable ... the provider of the services is jointly liable for payment in such cases).44 This special regime is not generally applicable toanbsp;...

Title:The Taxation of International Entertainers and Athletes:All the World's a Stage
Author: Daniel Sandler
Publisher:Kluwer Law International - 1995-09-21

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