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D. Molenaar Taxation of international performing artistes
the problems with Article 17 OECD and how to correct them
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...
Non-fictie
Engels | 416 pagina's | IBFD, Amsterdam | 2005
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