This was different from the normal taxing rules for self-employed employees. state. This stricter rule for performing artists is often a reason for double taxation, because they are no foreign tax credit in their residence state. The OECD has decided to keep this special taxing rule in 2014, because it is the top states of evade taxation.
Within the EU, cross-border artist taxation is an obstacle to performing in other Member States. Touring artists subject to artist taxation include: musicians, singers, conductors, actors, dancers, circus artists, and any other performer on stage. In other words, those working off-stage, such as the technical crew and those in the administration are (in principle) not affected. Together with the individual artists, the enterprises (including the touring companies as well as the local organizers) are also subject to the double taxation.