The Resource Les visiteurs
Les visiteurs
Resource Information
The item Les visiteurs represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Les visiteurs represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Les visiteurs
- Title
- Les visiteurs
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Les-visiteurs/E9Xya_-LRaM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Les-visiteurs/E9Xya_-LRaM/">Les visiteurs</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Les-visiteurs/E9Xya_-LRaM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Les-visiteurs/E9Xya_-LRaM/">Les visiteurs</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
