The Resource Les visiteurs

Les visiteurs

Label
Les visiteurs
Title
Les visiteurs
Creator
Subject
Language
eng
Summary
Sportsmen and entertainers from overseas who come to perform in the UK are subject to tax on payments received, although a reduced rate of withholding tax may apply. This article explains the tax rules that apply to visiting entertainers and sports personalities, including the applicable legislation, guidance and definitions, the requirement to deduct tax in respect of the deemed trade, the mechanics of the collection and recovery of tax, circumstances when a reduced level of tax may be withheld, double tax and VAT aspects
Citation source
In: Taxation. - Sutton. - Vol. 166 (2010),
http://library.link/vocab/creatorName
Eastaway, N
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • entertainer
  • sportsmen
Label
Les visiteurs
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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