The Resource The illusions of international artiste and sportsman taxation

The illusions of international artiste and sportsman taxation

Label
The illusions of international artiste and sportsman taxation
Title
The illusions of international artiste and sportsman taxation
Creator
Subject
Language
  • eng
  • eng
Summary
This paper deals with the history of artiste and sportman taxation, national tax rules, equal treatment within the EU (the Arnoud Gerritse decision), the importance of expenses, tax revenue and administration costs, and a possible escape through Article 17(3) OECD Model. The article concludes that the international taxation of non-domestic artistes and sportsmen has led to a jungle of fiscal legislation, resulting in minimal tax revenue for the source country, and that it is time to amend Article 17 of the OECD Model so that it provides for home state taxation instead of taxation in the source state, though only when taxation there is secured
Citation source
Bound in: A tax globalist. - Amsterdam : IBFD Publications, 2005 ; p. 90-104
http://library.link/vocab/creatorName
Molenaar, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • entertainer
  • sportsperson
Label
The illusions of international artiste and sportsman taxation
Instantiates
Publication
Note
20050324
Label
The illusions of international artiste and sportsman taxation
Publication
Note
20050324

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