The Resource RST (2005) Inc and others v Central Office, Foreign Tax Affairs : 12-116510TVI-OTIR/04

RST (2005) Inc and others v Central Office, Foreign Tax Affairs : 12-116510TVI-OTIR/04

Label
RST (2005) Inc and others v Central Office, Foreign Tax Affairs : 12-116510TVI-OTIR/04
Title
RST (2005) Inc and others v Central Office, Foreign Tax Affairs : 12-116510TVI-OTIR/04
Contributor
Subject
Language
eng
Summary
Judgment by the Oslo City Court, judgment date 8 January 2013. In 2006 the Rolling Stones appeared in Oslo and Bergen as part of their worldwide tour. Their performances were secured by contract with two US companies (RST and RSTE). These companies were owned by a member of the band. The production work for each tour was undertaken by another US company, WPC, owned by the attorney and tax advisor of the group. Artists tax at 15% was deductible on payments to RST and RSTE for the musical performances. The issue in this case is whether the remunerations to WPC should be included in the gross income for which both RST and RSTE are taxed. The Court decided that payments for production companies are not subject to artists' tax in Norway, and should therefore be separated from the payments to the "star" companies
Citation source
In: International tax law reports. - London. - Vol. 15 (2013),
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • artiste company
  • entertainer
Label
RST (2005) Inc and others v Central Office, Foreign Tax Affairs : 12-116510TVI-OTIR/04
Instantiates
Publication
Label
RST (2005) Inc and others v Central Office, Foreign Tax Affairs : 12-116510TVI-OTIR/04
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...