Sportsmen & Artistes
The taxation of artistes and sportsmen arises many international tax opportunities and tax risks. There are numerous cross-border and tax treaty issues raised by sportsmen, enterntainers and artistes. Artistes and sportsmen face different nature of income and method of taxation when they are acting as Employees or Independent operators.
International taxation of Sportmen and Artistes
Other issues we address regarding sportmen and artistes are:
- Difficulties in the application of the tax treaties, including problems regarding the definition of the artistes and sportsmen in treaties, remuneration covered by the Article 17 OCDE model and the notion of the direct link between the income and the public exhibition.
- Residency of artistes and sportsmen: the qualification issue (the Raffaella Carrà case) and the residence issue (the Pavarotti case)
- Qualification of the income received by artistes and sportsmen in form of royalties, sponsorship and advertising fees.
- Performance-related and non-performance-related income: treaty concept of performance, public performance, place of performance, types of performance and non-performance-related income.
- Engagement in physical and mental sporting activities and listed artistic activities
- Source-State taxation, exposure to double taxation, gross taxation and anti-abuse provisions, including look-through provisions.
- Income accruing to other persons, like Performers constituted as a legal entity, Management companies and Triangular situations
