International: Obstacles for international performing artists

• Autores: Dick Molenaar
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 4, 2002, págs. 149-154
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • International artists contracted for shorter periods are subject to a final withholding tax at source at a flat rate, without being able to deduct expenses at the withholding stage. In this article the author describes the overtaxation that results when the withholding tax in the source state exceeds the tax credit that can be claimed in the home country.