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
Resource Information
The item RST (2005) Inc and others v Central Office, Foreign Tax Affairs : 12-116510TVI-OTIR/04 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item RST (2005) Inc and others v Central Office, Foreign Tax Affairs : 12-116510TVI-OTIR/04 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- RST (2005) Inc and others v Central Office, Foreign Tax Affairs : 12-116510TVI-OTIR/04
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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/portal/RST-2005-Inc-and-others-v-Central-Office/lilCkEdvJPA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/RST-2005-Inc-and-others-v-Central-Office/lilCkEdvJPA/">RST (2005) Inc and others v Central Office, Foreign Tax Affairs : 12-116510TVI-OTIR/04</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
