Taxation
Taxation
Artist taxation has been an issue since the source taxation option for artistes and sportsmen was introduced in Article 17 of the OECD model tax convention in the sixties. Because of the tax avoidance of top stars, states introduced a source withholding tax when non-resident artists were performing on their territory.

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.

Document
THE ULTIMATE COOKBOOK FOR CULTURAL MANAGERS - ARTIST TAXATION IN AN INTERNATIONAL CONTEXT
#publication
Document
POSITION ON VAT REDUCED RATES AND SPECIAL SCHEME FOR SMES
#positionpaper
Document
PEARLE* STATEMENT ON EXCESSIVE AND DOUBLE TAXATION
#positionpaper
Become a member
Login member
Forgot password?
Forgot password?