Les visiteurs
Resource Information
The work Les visiteurs represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Les visiteurs
Resource Information
The work Les visiteurs represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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),
- Geographic coverage
- International
- Language note
- English
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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/resource/hSU0IzAdXUc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hSU0IzAdXUc/">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>
