Taxation of international performing artistes: the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen
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| Format: | Book |
| Language: | English |
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Amsterdam
IBFD
2005
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| Series: | Doctoral series / International Bureau of Fiscal Documentation
10 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Zugl.: Rotterdam, Univ., Diss., 2006 |
| Physical Description: | XX, 416 S. |
| ISBN: | 9076078874 |
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| 245 | 1 | 0 | |a Taxation of international performing artistes |b the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen |c door Dirk Molenaar |
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| adam_text | TABLE OF CONTENTS
Preface v
PARTA
INTRODUCTION AND DEFINITIONS
Chapter 1 Introduction, aim of the thesis and research methods 3
1.1. A variety of stars 3
1.2. Performances are business activities 3
1.3. Special taxing rules for artistes (Article 17 of the OECD
Model Tax Convention) 6
1.4. Aim of the study and delimitation 9
1.5. Structure of the study and research methods 11
Chapter 2 History of non resident artiste taxation 15
2.1. Income taxation of non residents 15
2.2. International double taxation 16
2.3. Double (and multilateral) tax treaties 17
2.4. Oldest tax treaties; income from the practice of art 19
2.5. The League of Nations: no Special rules for artistes 21
2.6. The 1939 United States Sweden tax treaty 24
2.7. The 1945 United States United Kingdom tax treaty 26
2.8. US treaties with other countries in 1951 29
2.9. German tax treaties in the 1950s and 1960s 31
2.10. The 1963 OECD Model Tax Convention; introduction of
Article 17 33
2.11. The object and purpose of Article 17(2) in 1977 36
2.12. Reversal in the 1987 OECD Report 40
2.12.1. Mistrust, tax avoidance schemes 40
2.12.2. Equal treatment as principle, but still
expanding the deviating treatment 41
2.12.3. Gross taxation, no deduction of expenses,
appropriate tax rate 42
2.12.4. Tentative conclusions, suggested improvements 43
2.13. Implementation in the Commentary to the 1992
OECD Model 44
2.14. The limited approach in the 1996 US Model 46
2.14.1. Article 17 for artistes and sportsmen 46
ix
2.14.2. The de minimis rule in Article 17(1) 47
2.14.3. The limited approach in Paragraph 2 49
2.14.4. Extensive use in the various US tax treaties 50
2.15. Discussion after the 1987 1992 changes 51
2.15.1. Publications in the early years after the 1992
implementation 51
2.15.2. Book by Daniel Sandler and IFA Congress
in 1995 51
2.15.3. Rijkele Betten and Marco Lombardi on
triangulär situations in 1997 53
2.15.4. Harald Grams on the German artistes
tax rules in 1999 53
2.15.5. Decision by the Tax Court of Canada 53
2.15.6. General criticism of Article 17 54
2.15.7. Taxation of payments to star companies
in Spain 55
2.15.8. Taxation of non resident artistes income
in Finland 55
2.15.9. 2001 IFA Congress in San Francisco 56
2.15.10. Obstacles for international performing artistes 57
2.15.11. Jörg Holthaus in Germany 5 8
2.15.12. Rent a star the object and purpose of
Article 17(2) 58
2.15.13. The Arnoud Gerritse decision by the European
Court of Justice 59
2.15.14. Limited approach of Article 17(2) in Sweden 61
2.15.15. Angel Juärez,LLM in Leiden in 2003 61
2.15.16. Further publications 62
2.16. General discussion and conclusions 62
Chapter 3 Who is an artiste? 65
3.1. Various publications, different views, Article 3(2) of the
OECD Model 65
3.2. The meaning of the words artiste and entertainer 67
3.3. First description in the 1939 United States Sweden
tax treaty 69
3.4. Second description in German tax treaties in 1950s
and 1960s 69
3.5. Clearer description in the 1963 OECD Draft Model
Treaty 71
x
3.6. Minor adjustments in the 1977 OECD Model Tax
Convention 72
3.7. More description of the artiste in the 1987 OECD
report 73
3.8. Continuation in the 1992 OECD Commentary 75
3.9. Little help in the wording in the 1996 US Model Tax
Convention 76
3.10. Klaus Vogel on double taxation Conventions 77
3.11. Daniel Sandler and IFA Seminar in 1995 79
3.12. Articles and court cases in various countries 81
3.12.1. Germany 81
3.12.2. Austria 83
3.12.3. Canada 85
3.12.4. United Kingdom 86
3.12.5. United States 87
3.12.6. Netherlands 88
3.12.7. Belgium 90
3.12.8. Australia 90
3.13. General definition of who is an artiste ; list of examples 91
3.14. General discussion and conclusions 93
Chapter 4 What is Performance income? 95
4.1. Different types of (performance) income 95
4.2. The Commentary on Article 17 of the OECD Model
and the 1987 OECD Report 96
4.3. Practical implications for different types of Performance
income 99
4.3.1. List of examples 99
4.3.2. Performance fee versus rehearsal fee 99
4.3.3. Production expenses for a Performance 100
4.3.4. Inducement payments, options, retainers and
restrictive covenants 102
4.3.5. Cancellation fees and insurance cover 103
4.3.6. Advertising and commercials 104
4.3.7. Sponsorship 104
4.3.8. Endorsement by suppliers of equipment 105
4.3.9. Subsidies 107
4.3.10. Royalties for record or movie sales 108
4.3.11. Tour support from record companies 110
4.3.12. Publishing Copyright 111
xi
4.3.13. Neighbouring rights 111
4.3.14. Sales of merchandising 112
4.3.15. Pensions and other insurance benefits 113
4.4. The territoriality principle 115
4.5. General discussion and conclusions 117
PARTB
PRESENT INTERNATIONAL SITUATION BILATERAL TREATIES
Chapter 5 Tax treaties: allocation with Article 17 121
5.1. Allocation according to Article 17(1) and (2) 121
5.2. No Special artiste clause in tax treaties 124
5.3. Limitation to only business activities, exceptions
for artistes/employees 126
5.4. The useof Article 17(2) and its limitations 128
5.5. The additional Article 17(3) 130
5.5.1. Exception in the Commentary 130
5.5.2. More frequent use than expected 131
5.5.3. Germany: example of a country using
Article 17(3) in tax treaty practice 133
5.5.4. Variations in the content of Article 17(3) 135
5.5.5. Undefined conditions 136
5.5.6. Defending the State s budget? 138
5.5.7. Chances of unequal treatment 13 8
5.6. Two examples of country s tax treaties:
the United States and the Netherlands 139
5.6.1. Variations in tax treaty policy 139
5.6.2. Tax treaties: United States 139
5.6.3. Tax treaties: Netherlands 142
5.7. Triangulär situations 146
5.7.1. Resident in different countries 146
5.7.2. Decision in the Netherlands in 1983 146
5.7.3. Article by Rijkele Betten and Marco
Lombardi in 1997 148
5.7.4. Change in the 2000 OECD Commentary 150
5.7.5. Double taxation problems in triangulär
situations 151
5.7.6. Pension benefits 152
xii
5.7.7. Reference to Article 1 of the OECD Model
Tax Convention 152
5.8. General discussion and conclusions 153
Chapter 6 Non resident artiste tax rules in Performance
countries 155
6.1. Similarities and differences 155
6.2. Survey of the non resident artiste tax rules in
Performance countries 156
6.3. Almost complete coverage 158
6.4. The deduction of expenses 159
6.5. The (withholding) tax rate 162
6.6. Income tax return after the taxable year 163
6.7. Concurrent taxation, other charges or levies 165
6.8. Unilateral exemptions 167
6.9. General discussion and conclusions 169
Chapter 7 Elimination of double taxation 171
7.1. Exemption or credit: history in general 171
7.2. Explanation of tax exemption and tax credit methods 174
7.2.1. Two different Systems, with two variations 174
7.2.2. Füll exemption 175
7.2.3. Exemption with progression 175
7.2.4. Füll credit 175
7.2.5. Ordinary credit 176
7.2.6. Summary of the figures 176
7.2.7. Conclusions from example; recommendations
in Article 23 of the OECD Model 177
7.2.8. Differences in taxable income 179
7.3. Recommended relief of double taxation under
Article 17 179
7.3.1. No recommendation in 1963, introduction
in 1977 179
7.3.2. Example: the Netherlands 181
7.3.3. Exceptions in other countries 184
7.3.4. Clearer position in the OECD Model Tax
Convention? 184
7.4. Basket/overall method versus per country method 185
7.5. Tax credit problems 187
7.5.1. Tax exemption method is easier to apply 187
xiii
7.5.2. Tax certificate 187
7.5.3. Qualification of foreign tax 187
7.5.4. Final and compulsory payments 189
7.5.5. The person of the artiste 189
7.5.6. Triangulär situations 191
7.5.7. Net deals: transfer of the tax bürden to
the Organizer 192
7.5.8. Differences in taxable base 192
7.5.9. Year of tax credit (or exemption) 192
7.5.10. Creditable domestic tax in the residence
country 193
7.5.11. Complexity of the System of foreign tax
credits 193
7.6. Excess tax credits 195
7.7. Deduction of foreign tax as an operating expense 195
7.8. General discussion and conclusions 196
Chapter 8 The deduction of (production) expenses 199
8.1. Expenses seem to be difficult 199
8.2. Non deductibility of expenses for non resident
artistes in most countries 199
8.3. The amount of expenses 201
8.3.1. Survey in the Netherlands 201
8.3.2. More Information about the earnings 202
8.3.3. Expenses in the database 204
8.3.4. Total earnings and expenses period 2001 2003 205
8.3.5. Confirmation with survey of the Dutch tax
authorities over 2002 206
8.3.6. Specified earnings and expenses for the
year 2003 207
8.3.6.1. Figures for 2003, explanation of
the two graphs 207
8.3.6.2. First graph: variance of percentage
of production expenses 208
8.3.6.3. Second graph: number of
applications, brackets of expenses 209
8.3.6.4. Conclusions from the figures and
the graphs 209
8.3.6.5. Information about individual
Performances 210
xiv
8.3.6.6. Happyfew 211
8.3.6.7. Well established Professionals 213
8.3.6.8. Artistes struggling for recognition 215
8.4. Why do artistes incur such high expenses? 216
8.4.1. Variation in expenses 216
8.4.2. Connection between expenses and royalties 218
8.5. Special rules and exclusions for amateurs 220
8.6. General discussion and conclusions 224
Chapter 9 Examples of international excessive taxation 227
9.1. Excessive taxation can occur 227
9.2. Eight examples, dividedinto three groups 228
9.2.1. Explanation of the examples 228
9.2.2. Three individual examples 229
9.2.3. Four examples, following Paragraph 11 of the
OECD Commentary 232
9.2.4. One extra example: no source tax in the
country of Performance 237
9.3. Results from these examples 238
9.3.1. Too heavy taxation in the country of
Performance 238
9.3.2. The reversal in the 1992 Commentary hits
the wrong target 238
9.3.3. Small risk of undertaxation or even
double non taxation 239
9.3.4. Excessive taxation can turn into double
taxation 240
9.4. General discussion and conclusions 241
Chapter 10 Tax revenue and administrative bürden 243
10.1. Size of the contribution to a State s budget 243
10.2. Calculation of the tax revenue in the Netherlands 243
10.2.1. Two reliable sources 243
10.2.2. Extrapolation of the Dutch study on expenses 244
10.2.3. Evaluation of the Dutch artiste and sportsman
tax System 245
10.2.4. Conclusions for the Netherlands 245
10.3. Tax revenue in other source countries 246
10.3.1. Figures from three countries 246
10.3.2. United Kingdom 246
XV
10.3.3. Australia 247
10.3.4. NewZealand 247
10.4. A weighted average of tax revenue for the four
countries 248
10.5. Tax credits or tax exemption in the residence country 249
10.6. Administrative bürden 250
10.7. General discussion and conclusions 251
PARTC
PRESENT SITUATION WITHIN THE EUROPEAN UNION
Chapter 11 Unequal treatment in the European Community 257
11.1. Market integration in the European Community 257
11.2. Obstacles for international performing artistes within the
Community 260
11.3. The role of the European Court of Justice 261
11.4. The Arnoud Gerritse decision (C 234/01) 262
11.4.1. First case about artiste taxation 262
11.4.2. The facts and the preliminary question 262
11.4.3. Discussion while the case was pending 263
11.4.4. Decision by the ECJ, after conclusion of the
Advocate General Leger 265
11.4.5. Reactions and changes after the decision 267
11.4.6. Ambiguity following from the second answer 269
11.5. New cases pending before the European Court of
Justice 270
11.6. FKP Scorpio Konzertproduktion GmbH (C 290/04) 271
11.6.1. The facts of the case and the preliminary
questions 271
11.6.2. Discussion and action while the case is pending275
11.6.3. Official reaction from the German authorities 275
11.6.4. Reactions by the European Commission and
some Member States 276
11.6.5. Oralhearing 277
11.7. Centro Equestre da Leziria Grande Lda (C 345/04) 277
11.7.1. The facts of the case and the preliminary
question 277
11.7.2. Administrative obstacles 280
xvi
11.7.3. Changes by the German tax authorities in
November 2003 282
11.7.4. Comparison with transfer pricing and
allocation of head office expenses 282
11.7.5. Comparison with other ECJ decisions 283
11.8. Solutions through permanent establishment(s)? 283
11.9. Can gross taxation of non resident artistes be a
(forbidden) VAT? 284
11.10. Actions in the cultural field 288
11.11. General discussion and conclusions 289
Chapter 12 Conflicts between OECD Model and EC Treaty 293
12.1. Community law supersedes treaty law, unless it provides
otherwise 293
12.2. The (non )deductibility of expenses and the position of
the Commentary 295
12.3. Interpretation of Article 17(2): limited or unlimited
approach 298
12.4. Exemptions from Corporation tax (Stauffer C 386/04) 300
12.5. Unequal treatment following from Article 17(3) 302
12.6. Deviating treaty provisions and most favoured nation
treatment 304
12.7. Is Article 17 of the OECD Model permissible under
Community law? 309
12.8. European law and the tax credit problems in the
country of residence 310
12.8.1. The limitation of the ordinary tax credit 310
12.8.2. Tax credit problems 312
12.8.3. Mutual assistance, exchange of information 313
12.8.4. Developments towards a füll tax credit in the
European Union 316
12.9. General discussion and conclusions 318
PARTD
DISCUSSION OF THE PRESENT SITUATION
Chapter 13 Discussion and conclusions after the study 325
13.1. Endof the study 325
13.2. Conclusions based on the nine criteria defined in 1.4. 325
xvii
13.3. Considerations of tax avoidance and non compliance 331
13.4. Awareness at the OECD in 1987, but lack of action
since then 333
13.5. Conclusions 334
PARTE
FUTURE
Chapter 14 How to improve Article 17 of the OECD Model 339
14.1. Problems with international artiste taxation need
Solutions 339
14.2. Reintroduction of the limited approach for Article 17(2) 339
14.3. Change in Paragraph 10 of the Commentary 340
14.4. Normal income (or Corporation) tax returns 342
14.5. Special provisions for small artistes (the de minimis rule) 342
14.6. Restrict Article 17 to business activities,
exempt employees 344
14.7. Exemption for equivalent part of fixed salaries 346
14.8. Addition of Article 17(3) to the official text of Article 17 347
14.9. Change to tax exemption or füll credit would give a
better balance 348
14.10. Conclusions 349
Chapter 15 Can Article 17 of the OECD Model radically
be changed? 353
15.1. Is more possible than just modifications? 353
15.2. A radical change may be considered 353
15.2.1. Turnaround of Article 17 of the OECD Model 353
15.2.2. Still counteracting tax avoidance behaviour 355
15.2.3. Exchange of information and compliance 355
15.3. Comparison with the nine criteria from the aim of
the thesis 356
15.4. Conclusions 359
xviii
PARTF
SUMMARY AND CONCLUSIONS
Chapter 16 Summary and conclusions 365
16.1. Introduction and definitions 365
16.2. Present Situation bilateral treaties 367
16.3. Present Situation within the European Union 372
16.4. Conclusions for the present Situation 375
16.5. Future 377
Chapter 17 Summary and conclusions in Dutch 381
17.1. Introductie en definities 381
17.2. Huidige situatie bilaterale belastingverdragen 383
17.3. Huidige situatie binnen de Europese Unie 387
17.4. Conclusies voor de huidige situatie 389
17.5. Toekomst 391
Bibliography 395
Legislation and case law 409
xix
|
| adam_txt |
TABLE OF CONTENTS
Preface v
PARTA
INTRODUCTION AND DEFINITIONS
Chapter 1 Introduction, aim of the thesis and research methods 3
1.1. A variety of stars 3
1.2. Performances are business activities 3
1.3. Special taxing rules for artistes (Article 17 of the OECD
Model Tax Convention) 6
1.4. Aim of the study and delimitation 9
1.5. Structure of the study and research methods 11
Chapter 2 History of non resident artiste taxation 15
2.1. Income taxation of non residents 15
2.2. International double taxation 16
2.3. Double (and multilateral) tax treaties 17
2.4. Oldest tax treaties; income from the "practice of art" 19
2.5. The League of Nations: no Special rules for artistes 21
2.6. The 1939 United States Sweden tax treaty 24
2.7. The 1945 United States United Kingdom tax treaty 26
2.8. US treaties with other countries in 1951 29
2.9. German tax treaties in the 1950s and 1960s 31
2.10. The 1963 OECD Model Tax Convention; introduction of
Article 17 33
2.11. The object and purpose of Article 17(2) in 1977 36
2.12. Reversal in the 1987 OECD Report 40
2.12.1. Mistrust, tax avoidance schemes 40
2.12.2. Equal treatment as principle, but still
expanding the deviating treatment 41
2.12.3. Gross taxation, no deduction of expenses,
appropriate tax rate 42
2.12.4. Tentative conclusions, suggested improvements 43
2.13. Implementation in the Commentary to the 1992
OECD Model 44
2.14. The limited approach in the 1996 US Model 46
2.14.1. Article 17 for artistes and sportsmen 46
ix
2.14.2. The de minimis rule in Article 17(1) 47
2.14.3. The limited approach in Paragraph 2 49
2.14.4. Extensive use in the various US tax treaties 50
2.15. Discussion after the 1987 1992 changes 51
2.15.1. Publications in the early years after the 1992
implementation 51
2.15.2. Book by Daniel Sandler and IFA Congress
in 1995 51
2.15.3. Rijkele Betten and Marco Lombardi on
triangulär situations in 1997 53
2.15.4. Harald Grams on the German artistes
tax rules in 1999 53
2.15.5. Decision by the Tax Court of Canada 53
2.15.6. General criticism of Article 17 54
2.15.7. Taxation of payments to "star companies"
in Spain 55
2.15.8. Taxation of non resident artistes' income
in Finland 55
2.15.9. 2001 IFA Congress in San Francisco 56
2.15.10. Obstacles for international performing artistes 57
2.15.11. Jörg Holthaus in Germany 5 8
2.15.12. Rent a star the object and purpose of
Article 17(2) 58
2.15.13. The Arnoud Gerritse decision by the European
Court of Justice 59
2.15.14. Limited approach of Article 17(2) in Sweden 61
2.15.15. Angel Juärez,LLM in Leiden in 2003 61
2.15.16. Further publications 62
2.16. General discussion and conclusions 62
Chapter 3 Who is an artiste? 65
3.1. Various publications, different views, Article 3(2) of the
OECD Model 65
3.2. The meaning of the words "artiste" and "entertainer" 67
3.3. First description in the 1939 United States Sweden
tax treaty 69
3.4. Second description in German tax treaties in 1950s
and 1960s 69
3.5. Clearer description in the 1963 OECD Draft Model
Treaty 71
x
3.6. Minor adjustments in the 1977 OECD Model Tax
Convention 72
3.7. More description of the "artiste" in the 1987 OECD
report 73
3.8. Continuation in the 1992 OECD Commentary 75
3.9. Little help in the wording in the 1996 US Model Tax
Convention 76
3.10. Klaus Vogel on double taxation Conventions 77
3.11. Daniel Sandler and IFA Seminar in 1995 79
3.12. Articles and court cases in various countries 81
3.12.1. Germany 81
3.12.2. Austria 83
3.12.3. Canada 85
3.12.4. United Kingdom 86
3.12.5. United States 87
3.12.6. Netherlands 88
3.12.7. Belgium 90
3.12.8. Australia 90
3.13. General definition of'who is an artiste"; list of examples 91
3.14. General discussion and conclusions 93
Chapter 4 What is Performance income? 95
4.1. Different types of (performance) income 95
4.2. The Commentary on Article 17 of the OECD Model
and the 1987 OECD Report 96
4.3. Practical implications for different types of Performance
income 99
4.3.1. List of examples 99
4.3.2. Performance fee versus rehearsal fee 99
4.3.3. Production expenses for a Performance 100
4.3.4. Inducement payments, options, retainers and
restrictive covenants 102
4.3.5. Cancellation fees and insurance cover 103
4.3.6. Advertising and commercials 104
4.3.7. Sponsorship 104
4.3.8. Endorsement by suppliers of equipment 105
4.3.9. Subsidies 107
4.3.10. Royalties for record or movie sales 108
4.3.11. Tour support from record companies 110
4.3.12. Publishing Copyright 111
xi
4.3.13. Neighbouring rights 111
4.3.14. Sales of merchandising 112
4.3.15. Pensions and other insurance benefits 113
4.4. The "territoriality" principle 115
4.5. General discussion and conclusions 117
PARTB
PRESENT INTERNATIONAL SITUATION BILATERAL TREATIES
Chapter 5 Tax treaties: allocation with Article 17 121
5.1. Allocation according to Article 17(1) and (2) 121
5.2. No Special artiste clause in tax treaties 124
5.3. Limitation to only business activities, exceptions
for artistes/employees 126
5.4. The useof Article 17(2) and its limitations 128
5.5. The additional Article 17(3) 130
5.5.1. Exception in the Commentary 130
5.5.2. More frequent use than expected 131
5.5.3. Germany: example of a country using
Article 17(3) in tax treaty practice 133
5.5.4. Variations in the content of Article 17(3) 135
5.5.5. Undefined conditions 136
5.5.6. Defending the State's budget? 138
5.5.7. Chances of unequal treatment 13 8
5.6. Two examples of country's tax treaties:
the United States and the Netherlands 139
5.6.1. Variations in tax treaty policy 139
5.6.2. Tax treaties: United States 139
5.6.3. Tax treaties: Netherlands 142
5.7. Triangulär situations 146
5.7.1. Resident in different countries 146
5.7.2. Decision in the Netherlands in 1983 146
5.7.3. Article by Rijkele Betten and Marco
Lombardi in 1997 148
5.7.4. Change in the 2000 OECD Commentary 150
5.7.5. Double taxation problems in triangulär
situations 151
5.7.6. Pension benefits 152
xii
5.7.7. Reference to Article 1 of the OECD Model
Tax Convention 152
5.8. General discussion and conclusions 153
Chapter 6 Non resident artiste tax rules in Performance
countries 155
6.1. Similarities and differences 155
6.2. Survey of the non resident artiste tax rules in
Performance countries 156
6.3. Almost complete coverage 158
6.4. The deduction of expenses 159
6.5. The (withholding) tax rate 162
6.6. Income tax return after the taxable year 163
6.7. Concurrent taxation, other charges or levies 165
6.8. Unilateral exemptions 167
6.9. General discussion and conclusions 169
Chapter 7 Elimination of double taxation 171
7.1. Exemption or credit: history in general 171
7.2. Explanation of tax exemption and tax credit methods 174
7.2.1. Two different Systems, with two variations 174
7.2.2. Füll exemption 175
7.2.3. Exemption with progression 175
7.2.4. Füll credit 175
7.2.5. Ordinary credit 176
7.2.6. Summary of the figures 176
7.2.7. Conclusions from example; recommendations
in Article 23 of the OECD Model 177
7.2.8. Differences in taxable income 179
7.3. Recommended relief of double taxation under
Article 17 179
7.3.1. No recommendation in 1963, introduction
in 1977 179
7.3.2. Example: the Netherlands 181
7.3.3. Exceptions in other countries 184
7.3.4. Clearer position in the OECD Model Tax
Convention? 184
7.4. Basket/overall method versus per country method 185
7.5. Tax credit problems 187
7.5.1. Tax exemption method is easier to apply 187
xiii
7.5.2. Tax certificate 187
7.5.3. Qualification of foreign tax 187
7.5.4. Final and compulsory payments 189
7.5.5. The person of the artiste 189
7.5.6. Triangulär situations 191
7.5.7. Net deals: transfer of the tax bürden to
the Organizer 192
7.5.8. Differences in taxable base 192
7.5.9. Year of tax credit (or exemption) 192
7.5.10. Creditable domestic tax in the residence
country 193
7.5.11. Complexity of the System of foreign tax
credits 193
7.6. Excess tax credits 195
7.7. Deduction of foreign tax as an operating expense 195
7.8. General discussion and conclusions 196
Chapter 8 The deduction of (production) expenses 199
8.1. Expenses seem to be difficult 199
8.2. Non deductibility of expenses for non resident
artistes in most countries 199
8.3. The amount of expenses 201
8.3.1. Survey in the Netherlands 201
8.3.2. More Information about the earnings 202
8.3.3. Expenses in the database 204
8.3.4. Total earnings and expenses period 2001 2003 205
8.3.5. Confirmation with survey of the Dutch tax
authorities over 2002 206
8.3.6. Specified earnings and expenses for the
year 2003 207
8.3.6.1. Figures for 2003, explanation of
the two graphs 207
8.3.6.2. First graph: variance of percentage
of production expenses 208
8.3.6.3. Second graph: number of
applications, brackets of expenses 209
8.3.6.4. Conclusions from the figures and
the graphs 209
8.3.6.5. Information about individual
Performances 210
xiv
8.3.6.6. "Happyfew" 211
8.3.6.7. "Well established Professionals" 213
8.3.6.8. "Artistes struggling for recognition" 215
8.4. Why do artistes incur such high expenses? 216
8.4.1. Variation in expenses 216
8.4.2. Connection between expenses and royalties 218
8.5. Special rules and exclusions for amateurs 220
8.6. General discussion and conclusions 224
Chapter 9 Examples of international excessive taxation 227
9.1. Excessive taxation can occur 227
9.2. Eight examples, dividedinto three groups 228
9.2.1. Explanation of the examples 228
9.2.2. Three individual examples 229
9.2.3. Four examples, following Paragraph 11 of the
OECD Commentary 232
9.2.4. One extra example: no source tax in the
country of Performance 237
9.3. Results from these examples 238
9.3.1. Too heavy taxation in the country of
Performance 238
9.3.2. The reversal in the 1992 Commentary hits
the wrong target 238
9.3.3. Small risk of undertaxation or even
double non taxation 239
9.3.4. Excessive taxation can turn into double
taxation 240
9.4. General discussion and conclusions 241
Chapter 10 Tax revenue and administrative bürden 243
10.1. Size of the contribution to a State's budget 243
10.2. Calculation of the tax revenue in the Netherlands 243
10.2.1. Two reliable sources 243
10.2.2. Extrapolation of the Dutch study on expenses 244
10.2.3. Evaluation of the Dutch artiste and sportsman
tax System 245
10.2.4. Conclusions for the Netherlands 245
10.3. Tax revenue in other source countries 246
10.3.1. Figures from three countries 246
10.3.2. United Kingdom 246
XV
10.3.3. Australia 247
10.3.4. NewZealand 247
10.4. A weighted average of tax revenue for the four
countries 248
10.5. Tax credits or tax exemption in the residence country 249
10.6. Administrative bürden 250
10.7. General discussion and conclusions 251
PARTC
PRESENT SITUATION WITHIN THE EUROPEAN UNION
Chapter 11 Unequal treatment in the European Community 257
11.1. Market integration in the European Community 257
11.2. Obstacles for international performing artistes within the
Community 260
11.3. The role of the European Court of Justice 261
11.4. The Arnoud Gerritse decision (C 234/01) 262
11.4.1. First case about artiste taxation 262
11.4.2. The facts and the preliminary question 262
11.4.3. Discussion while the case was pending 263
11.4.4. Decision by the ECJ, after conclusion of the
Advocate General Leger 265
11.4.5. Reactions and changes after the decision 267
11.4.6. Ambiguity following from the second answer 269
11.5. New cases pending before the European Court of
Justice 270
11.6. FKP Scorpio Konzertproduktion GmbH (C 290/04) 271
11.6.1. The facts of the case and the preliminary
questions 271
11.6.2. Discussion and action while the case is pending275
11.6.3. Official reaction from the German authorities 275
11.6.4. Reactions by the European Commission and
some Member States 276
11.6.5. Oralhearing 277
11.7. Centro Equestre da Leziria Grande Lda (C 345/04) 277
11.7.1. The facts of the case and the preliminary
question 277
11.7.2. Administrative obstacles 280
xvi
11.7.3. Changes by the German tax authorities in
November 2003 282
11.7.4. Comparison with transfer pricing and
allocation of head office expenses 282
11.7.5. Comparison with other ECJ decisions 283
11.8. Solutions through permanent establishment(s)? 283
11.9. Can gross taxation of non resident artistes be a
(forbidden) VAT? 284
11.10. Actions in the cultural field 288
11.11. General discussion and conclusions 289
Chapter 12 Conflicts between OECD Model and EC Treaty 293
12.1. Community law supersedes treaty law, unless it provides
otherwise 293
12.2. The (non )deductibility of expenses and the position of
the Commentary 295
12.3. Interpretation of Article 17(2): limited or unlimited
approach 298
12.4. Exemptions from Corporation tax (Stauffer C 386/04) 300
12.5. Unequal treatment following from Article 17(3) 302
12.6. Deviating treaty provisions and most favoured nation
treatment 304
12.7. Is Article 17 of the OECD Model permissible under
Community law? 309
12.8. European law and the tax credit problems in the
country of residence 310
12.8.1. The limitation of the ordinary tax credit 310
12.8.2. Tax credit problems 312
12.8.3. Mutual assistance, exchange of information 313
12.8.4. Developments towards a füll tax credit in the
European Union 316
12.9. General discussion and conclusions 318
PARTD
DISCUSSION OF THE PRESENT SITUATION
Chapter 13 Discussion and conclusions after the study 325
13.1. Endof the study 325
13.2. Conclusions based on the nine criteria defined in 1.4. 325
xvii
13.3. Considerations of tax avoidance and non compliance 331
13.4. Awareness at the OECD in 1987, but lack of action
since then 333
13.5. Conclusions 334
PARTE
FUTURE
Chapter 14 How to improve Article 17 of the OECD Model 339
14.1. Problems with international artiste taxation need
Solutions 339
14.2. Reintroduction of the limited approach for Article 17(2) 339
14.3. Change in Paragraph 10 of the Commentary 340
14.4. Normal income (or Corporation) tax returns 342
14.5. Special provisions for small artistes (the de minimis rule) 342
14.6. Restrict Article 17 to business activities,
exempt employees 344
14.7. Exemption for equivalent part of fixed salaries 346
14.8. Addition of Article 17(3) to the official text of Article 17 347
14.9. Change to tax exemption or füll credit would give a
better balance 348
14.10. Conclusions 349
Chapter 15 Can Article 17 of the OECD Model radically
be changed? 353
15.1. Is more possible than just modifications? 353
15.2. A radical change may be considered 353
15.2.1. Turnaround of Article 17 of the OECD Model 353
15.2.2. Still counteracting tax avoidance behaviour 355
15.2.3. Exchange of information and compliance 355
15.3. Comparison with the nine criteria from the aim of
the thesis 356
15.4. Conclusions 359
xviii
PARTF
SUMMARY AND CONCLUSIONS
Chapter 16 Summary and conclusions 365
16.1. Introduction and definitions 365
16.2. Present Situation bilateral treaties 367
16.3. Present Situation within the European Union 372
16.4. Conclusions for the present Situation 375
16.5. Future 377
Chapter 17 Summary and conclusions in Dutch 381
17.1. Introductie en definities 381
17.2. Huidige situatie bilaterale belastingverdragen 383
17.3. Huidige situatie binnen de Europese Unie 387
17.4. Conclusies voor de huidige situatie 389
17.5. Toekomst 391
Bibliography 395
Legislation and case law 409
xix |
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| spelling | Molenaar, Dick Verfasser aut Taxation of international performing artistes the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen door Dirk Molenaar Belastingheffing van internationaal optredende artiesen Amsterdam IBFD 2005 XX, 416 S. txt rdacontent n rdamedia nc rdacarrier Doctoral series / International Bureau of Fiscal Documentation 10 Zugl.: Rotterdam, Univ., Diss., 2006 Dubbele belasting gtt Internationaal belastingrecht gtt Kunstenaars gtt Modelverdragen gtt OESO gtt Recht Double taxation Treaties Income tax Law and legislation Wealth tax Law and legislation (DE-588)4113937-9 Hochschulschrift gnd-content International Bureau of Fiscal Documentation Doctoral series 10 (DE-604)BV014240006 10 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014709057&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Molenaar, Dick Taxation of international performing artistes the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen Dubbele belasting gtt Internationaal belastingrecht gtt Kunstenaars gtt Modelverdragen gtt OESO gtt Recht Double taxation Treaties Income tax Law and legislation Wealth tax Law and legislation |
| subject_GND | (DE-588)4113937-9 |
| title | Taxation of international performing artistes the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen |
| title_alt | Belastingheffing van internationaal optredende artiesen |
| title_auth | Taxation of international performing artistes the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen |
| title_exact_search | Taxation of international performing artistes the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen |
| title_exact_search_txtP | Taxation of international performing artistes the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen |
| title_full | Taxation of international performing artistes the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen door Dirk Molenaar |
| title_fullStr | Taxation of international performing artistes the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen door Dirk Molenaar |
| title_full_unstemmed | Taxation of international performing artistes the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen door Dirk Molenaar |
| title_short | Taxation of international performing artistes |
| title_sort | taxation of international performing artistes the problems with article 17 oecd and how to correct them belastingheffing van internationaal optredende artiesen |
| title_sub | the problems with article 17 OECD and how to correct them = Belastingheffing van internationaal optredende artiesen |
| topic | Dubbele belasting gtt Internationaal belastingrecht gtt Kunstenaars gtt Modelverdragen gtt OESO gtt Recht Double taxation Treaties Income tax Law and legislation Wealth tax Law and legislation |
| topic_facet | Dubbele belasting Internationaal belastingrecht Kunstenaars Modelverdragen OESO Recht Double taxation Treaties Income tax Law and legislation Wealth tax Law and legislation Hochschulschrift |
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