Artist Taxation, Social Security and VAT

Research output: Working paperPreprintProfessional

Abstract

International artist taxation is very special, because of Article 17 of the OECD Model Tax Convention, which has been followed in most of the bilateral tax treaties. Different from Article 7 (companies and self-employed) and Article 15 (employees), Article 17 allocates the taxing right in any situation to the country of the work of the performing artists (entertainers) and sportspersons. Most countries are effectively taxing foreign artists with their national tax rates.
The article describes how this works in practice and what the tax rates per country are. Also whether national exceptions can be used and what the minimum threshold with the USA.
Furthermore, this article explains social security for performing artists and VAT rates for entrance tickets for performances.
Original languageEnglish
Number of pages8
Publication statusPublished - 30 May 2024

Publication series

SeriesSSRN Electronic Journal
ISSN1556-5068

Bibliographical note

JEL Classification: K34

Research programs

  • SAI 2007-05 FA

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