The professional engagements of artists are very often not confined to their own countries. Nowadays artists (and other cultural professionals) are highly mobile and ready to accept job offers or performance engagements abroad.
Public authorities claim a part of the income earned by levying taxes with the purpose to be able to organise public services. But to avoid that one would not pay taxes, there is a set of special rules created to determine the taxation on income generated in another than the habitual residence country. So everybody has to pay income taxes, but when earning income in different countries in which country should they pay? How can they avoid double taxation? The same applies when companies are involved, as they may be taxable for (or exempted from) corporate income tax.
There are special tax rules for performing artists and this booklet explains how those rules work, both in the country of work or performance and in the country of residence.
The Ultimate Cookbook for Cultural Managers - Copyright Clearing for Live Events Update 2021 is a new edition in the frame of the EFA RISE 2 project! It follows the successful synergy partnership between EFA and Pearle* - Live Performance Europe started in 2014, in the context of EFA RISE, to improve general knowledge of the legal and managerial aspects of cross-border cultural cooperation and counts with similar publications on Social Security, Artist Taxation, VAT, Copyright Clearing for Live Events and Visas for Third Country National Artists Travelling to the Schengen Area. In the frame of EFA RISE 2 updates were produced to account for the changes in legislation.