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https://www.ibfd.org/IBFD-Products/Taxation-International-Performing-Artistes
Feb 01, 2006 · Dr Dick Molenaar is a partner with All Arts Tax Advisers in Rotterdam, the Netherlands. He specializes in international tax issues of performing artistes. The obstacles resulting from the special tax rules led him to undertake this doctoral research at the Erasmus University of Rotterdam.Pages: 438
https://www.creativeeuropeireland.eu/content/resources/Taxation_of_Artists_in_an_International_Context_2016_EFA_PEARLE.pdf
Dr. Dick Molenaar, All Arts Tax Advisers and the Tax Law department of the Erasmus University Rotterdam. Dick Molenaar studied fiscal economics at the Erasmus University Rotterdam in the Netherlands and defended his PhD about the "Taxation of international performing artistes" at the same university in 2006. He is partner with All Arts Tax
https://www.amazon.com/Taxation-International-Performing-Artistes-Problems/dp/9076078874
Taxation of International Performing Artistes (Doctoral) [Molenaar, Dick] on Amazon.com. *FREE* shipping on qualifying offers. Taxation of International Performing Artistes (Doctoral)Cited by: 1
https://www.europarl.europa.eu/cmsdata/139231/MOLENAAR_European%20Parliament%202018%20-%20Cross-border%20tax%20problems%20of%20performing%20artists.pdf
given for the 15% withholding tax for non-resident performers. The same happened with the 2012 Olympics in London, UK (20% source tax), 2014 Winter Olympics in Sochi, Russia and the Olympics since then. There was also no source tax at the UEFA Champions League finals since
https://repub.eur.nl/pub/9153/00%20-%20Start%20+%20Preface.pdf
The taxation of international performing artistes is a small but special topic in international taxation. Most countries in the world levy a withholding tax on the performance fees of non-resident artistes, even when the artistes are self-employed, their fees are business income and they do not have a …
https://www.narcis.nl/research/RecordID/OND1276864
Art. 17 OECD Model Treaty allows countries to levy tax from the performance fees of foreign artists.Author: M.J.W.M. Ellis, D. Molenaar
https://repub.eur.nl/pub/9153/
Feb 09, 2006 · The OECD named two reasons for this special treatment of international artistes: (1) top stars are trying to avoid normal taxation by pretending to live in tax havens (tax avoidance); and (2) many are not reporting their foreign performance income in their home country (non-compliance). With Article 17 (2) the tax right for the source country has been extended to all payments for a performance, not only when made to the artiste …Cited by: 1
https://taxingartsports.com/taxation-of-international-performing-musicians-interplay-between-income-from-performances-abroad-and-time-spent-on-pre-concert-rehearsals-in-italy/
Again, if the double tax convention signed between Italy and the musician’s residence country follows the OECD Model in Art. 17(1), the withholding tax applied in Italy is not subject to any limitation in domestic tax rate (i.e. 30%) and the tax paid will be credited against the worldwide income tax due by the musicians in their residence State (note: the general principle of taxation of entertainers can be …
http://www.oecd.org/ctp/treaties/45784208.pdf
With the taxing right of Art. 17 and the tax credit of Art. 23 the taxation of international per-forming artistes and sportsmen seems very balanced. But unfortunately this is not the reality. The following problems exist in practice: a. The country of performance levies tax …
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