Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Fair play for all

29 October 2013
Issue: 4426 / Categories: Comment & Analysis , OECD , Double taxation , Residence & domicile

Article 17 of the OECD convention model discriminates against touring artists and sportspeople, claims the European musicians’ network FEVIS

Touring is not easy for most artists especially in classical early and contemporary music. Music groups often invest in their tours abroad. They also face administrative risks.

This article focuses on artists’ income tax abroad. There is a de facto double income taxation on most sportspeople and artists activities abroad. Here is why.

The general principle for income earned from any professional activity abroad is that taxes are due in the country where the activity is carried out.

Then as the artist declares his income in his country of fiscal residence he includes a certificate from the foreign tax administration showing the tax paid in that country to allow him to receive a tax credit or to deduct the amount from the taxes owed in his country of residence.

To make life easier for mobile workers countries have agreed bilateral income tax conventions for...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon