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| Titel |
Taxation of international performing artistes : the problems with Article 17 OECD and how to correct them : thesis submitted to Erasmus university Rotterdam in fulfilment of the requirements for the degree of Doctor of Law, degree awarded on 9 Februart 2006 |
| Auteur |
D. Molenaar |
| Plaats van uitgave |
Amsterdam |
| Uitgever |
IBFD - Academic council |
| Jaar van uitgave |
2006
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| Reeks |
Doctoral series
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10 |
| ISBN |
90-76078-87-4
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| Annotatie |
XX, 415 p. : tab. ; 24 cm. - Bibliography: p. 395-407. - With summary
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| Trefwoorden |
belastingen, uitvoerend kunstenaars, belastingaftrek, rechtspersonen, sociale zekerheid, Europese Unie, Europa, proefschriften (vorm) |
Samenvatting
Tax rules for international performing artistes are very different from normal tax rules. For instance, taxation occurs in the country of performance. Unfortunately, these special taxe rules lead to obstacles. Detailed overview of the current taxation of artistes in an international context and considers the problems regarding, for example, the determination of taxable income and the non-deductibility of expenses and tax credits in the country of residence. The European Union is aware that the special artiste tax rules need to be adjusted in the member states. Until now most countries followed the OECD rule, article 17 of the Model Convention. |
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