Coverart for item
The Resource Taxation of international performing artistes : the problems with article 17 OECD and how to correct them

Taxation of international performing artistes : the problems with article 17 OECD and how to correct them

Label
Taxation of international performing artistes : the problems with article 17 OECD and how to correct them
Title
Taxation of international performing artistes : the problems with article 17 OECD and how to correct them
Creator
Subject
Language
eng
Summary
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
http://library.link/vocab/creatorName
Molenaar, D
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
Vol. 10
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • entertainer
  • non-resident
  • tax treaty
  • allocation of income
  • double taxation relief
  • deductions
  • compliance costs
  • ECJ case law
  • EU Treaty
Label
Taxation of international performing artistes : the problems with article 17 OECD and how to correct them
Instantiates
Publication
Contents
  • History of non-resident artiste taxation
  • Who is an artiste?
  • What is performance income?
  • Tax treaties: allocation with article 17
  • Non-resident artiste tax rules in performance countries
  • Elimination of double taxation
  • The deduction of (production) expenses
  • Examples of international excessive taxation
  • Tax revenue and administrative burden
  • Unequal treatment in the European Community
  • Conflicts between OECD Model and EC Treaty
Extent
XX, 415 p.
Isbn
9789076078878
Label
Taxation of international performing artistes : the problems with article 17 OECD and how to correct them
Publication
Contents
  • History of non-resident artiste taxation
  • Who is an artiste?
  • What is performance income?
  • Tax treaties: allocation with article 17
  • Non-resident artiste tax rules in performance countries
  • Elimination of double taxation
  • The deduction of (production) expenses
  • Examples of international excessive taxation
  • Tax revenue and administrative burden
  • Unequal treatment in the European Community
  • Conflicts between OECD Model and EC Treaty
Extent
XX, 415 p.
Isbn
9789076078878

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...