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The Taxation of International Entertainers and Athletes: All the World's a Stage,9789041101181
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The Taxation of International Entertainers and Athletes: All the World's a Stage


Author(s): Sandler, Daniel
ISBN10:  9041101187
ISBN13:  9789041101181
Format:  Hardcover
Pub. Date:  10/1/1995
Publisher(s): Aspen Pub

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Table of Contents
Preface xiii
CHAPTER 1 Introduction
1(10)
Income tax
2(7)
Value added tax
9(2)
CHAPTER 2 Australia
11(26)
Taxation of non-residents generally
12(3)
Non-residents employed or carrying on business in Australia
15(6)
Royalties
21(1)
Withholding requirements
22(12)
Employment Income
22(8)
Income from business
30(2)
Royalties
32(1)
Application to waive or reduce withholding
33(1)
Withholding tax certificate
34(1)
Effect of tax treaties
34(1)
Value added tax
35(1)
Summary
36(1)
CHAPTER 3 Canada
37(30)
Taxation of non-residents generally
37(4)
Non-residents employed or carrying on business in Canada
41(5)
Royalties
46(1)
Withholding requirements
47(5)
Employment Income
47(1)
Income from business
48(1)
Inducements
49(1)
Royalties
49(1)
Application to waive or reduce withholding
50(1)
Withholding tax certificate
51(1)
Effect of tax treaties
52(7)
Canada-US Income Tax Convention (1980)
53(3)
Canada-USSR Treaty (1986)
56(1)
Other treaties
57(2)
Goods and Services Tax
59(5)
Summary
64(3)
CHAPTER 4 France
67(16)
Taxation of non-residents generally
67(2)
Non-residents employed or carrying on business in France
69(3)
Royalties
72(1)
Withholding requirements - general
72(2)
Employment income
72(1)
Income from business
73(1)
Royalties
74(1)
Withholding requirements - entertainers and athletes
74(1)
Application to waive or reduce withholding
75(1)
Withholding tax certificate
75(1)
Effect of tax treaties
75(4)
Value added tax
79(1)
Summary
80(3)
CHAPTER 5 Germany
83(16)
Taxation of non-residents generally
83(2)
Non-residents employed or carrying on business in Germany
85(2)
Royalties
87(1)
Withholding requirements - general
87(1)
Employment income
87(1)
Income from business
88(1)
Royalties
88(1)
Withholding requirements - entertainers and athletes
88(2)
Employment income
88(1)
Income from business
89(1)
Application to waive or reduce withholding
89(1)
Withholding tax certificate
90(1)
Effect of tax treaties
90(5)
Valued added tax
95(1)
Summary
96(3)
CHAPTER 6 Japan
99(22)
Taxation of non-residents generally
99(6)
Individuals
99(3)
Corporations
102(3)
Non-residents employed or carrying on business in Japan
105(2)
Employment income
105(1)
Business income
106(1)
Use of loan-out corporations
107(1)
Royalties
107(1)
Withholding requirements
108(4)
Employment income
109(1)
Income from business
110(1)
Royalties
110(1)
Application to waive or reduce withholding
111(1)
Withholding tax certificate
111(1)
Effect of tax treaties
112(7)
Consumption Tax
119(1)
Summary
120(1)
CHAPTER 7 United Kingdom
121(28)
Taxation of non-residents generally
123(4)
Non-residents employed or carrying on business in the UK--general
127(2)
Non-residents employed or carrying on business in the UK--entertainers and athletes
129(3)
Loan-out corporations and other intermediaries
131(1)
Royalties
132(1)
Withholding requirements--general
132(4)
Employment income
132(1)
Income from a trade or profession
133(1)
Royalties
133(3)
Withholding requirements--entertainers and athletes
136(6)
Application to waive or reduce withholding
140(1)
Withholding tax certificate
141(1)
Effect of tax treaties
142(2)
Value Added Tax
144(4)
Summary
148(1)
CHAPTER 8 United States
149(28)
Taxation of non-residents generally
149(3)
Non-residents employed or carrying on business in the US
152(9)
Income from personal services
152(6)
Use of loan-out corporations
158(3)
Royalties
161(1)
Withholding requirements
162(6)
Employment income
163(1)
Income from business
164(1)
Royalties
165(1)
Application to waive or reduce withholding
166(2)
Withholding tax certificate
168(1)
Effect of tax treaties
168(7)
Value Added Tax
175(1)
Summary
175(2)
CHAPTER 9 Article 17
177(124)
History of Article 17 of OECD Model Convention
177(2)
Scope of Article 17
179(12)
Who is an artiste or sportsman
179(2)
Types of income included in Article 17
181(5)
Limitations on the application of Article 17
186(3)
(1) Cultural exchanges, charitable events and state-sponsored activities
186(2)
(2) Article 17(2) limitations
188(1)
(3) De minimis exemption
188(1)
Triangular cases
189(1)
Can Article 17(2) extend domestic legislation?
190(1)
Domestic anti-avoidance provisions: deeming rules and treaty overrides
191(46)
1992 revisions to Commentary to Article 17
191(5)
Interpretation of tax treaties and treaty overrides
196(3)
Use of OECD Commentary in interpreting tax treaties
199(5)
Article 17 and domestic fictions
204(25)
(1) United Kingdom
209(16)
(a) Extent of concern
209(1)
(b) Application and interpretation of tax treaties
210(2)
(c) TA 1988 s. 556(2) and Article 17
212(13)
(2) France
225(4)
(a) Extent of concern
225(1)
(b) Application and interpretation of tax treaties
226(1)
(c) CGI Art. 155A and Article 17
227(2)
Article 17 and treaty overrides
229(8)
(1) Germany
230(3)
(a) Extent of concern
230(1)
(b) Application and interpretation of tax treaties
231(1)
(c) EStG s. 50d(1a) and Article 17
232(1)
(2) Japan
233(4)
(a) Extent of concern
233(1)
(b) Application and interpretation of tax treaties
234(1)
(c) LSRTT art. 3 and Article 17
235(2)
Summary
237(2)
TABLE A Summary of Entertainer and Athlete Tax Treaty Provisions by Country
239(62)
I. AUSTRALIA
239(5)
II. CANADA
244(5)
III. FRANCE
249(9)
IV. GERMANY
258(9)
V. JAPAN
267(7)
VI. UNITED KINGDOM
274(13)
VII. UNITED STATES
287(14)
CHAPTER 10 Examples
301(26)
Situation A
301(13)
Discussion
302(12)
(1) Source
303(1)
(2) Nature of the income received
303(2)
(3) Tax liability
305(3)
(4) Enforcement
308(4)
(a) Withholding obligations
308(3)
(b) Reporting obligations
311(1)
(c) Other
312(1)
(5) Value added tax
312(2)
Situation B
314(13)
Discussion
314(13)
(1) Source
315(1)
(2) Nature of the income received
316(1)
(3) Tax liability
317(4)
(4) Enforcement
321(1)
(a) Withholding obligations
321(1)
(b) Reporting obligations
322(1)
(c) Other
322(1)
(5) Value added tax
322(5)
CHAPTER 11 Conclusions
327(24)
Income tax
327(20)
Domestic law
327(10)
(1) Source of income
327(4)
(2) Taxation of domestic source income
331(6)
(a) Income from personal services
331(5)
(b) Other income
336(1)
International law
337(5)
(1) Income from personal services
337(3)
(2) Other income
340(2)
Effective and efficient taxation of non-resident entertainers and athletes
342(5)
Value added tax
347(4)
Bibliography 351

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