http://www.allarts.nl/english/articles/TMIJ%202004%20-%20How%20To%20Moderni
How to Modernise Income Taxation of International Artistes and Sportsmen
Tax Management International Journal,
01 April 2004
This article - written by Dick Molenaar Esq. (All Arts Tax Advisers, Rotterdam, The Netherlands) and Harald Grams Esq. (Rechtsanwalte une Steuerberater, Bielefeld, Germany) - outlines an argument for revision of artist taxation.
It contains information on the history of artist taxation, national tax rules (with a focus on Europe), and a concluding argument for change using available data.
To access the full document online as a PDF, CLICK HERE.