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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
  • 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 burden
  • 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
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