The special tax rules for performing artistes lead to obstacles. This book considers the problems regarding, for example, the determination of taxable income and the non-deductibility of expenses and tax credits in the country of residence, and gives clear examples of excessive taxation. Overview The tax rules for international performing artistes are very different from normal tax rules. For instance, taxation occurs in the country of performance, regardless of whether an artiste is self-employed or an employee. Since 1963 the OECD has adopted this special rule in Article 17 of its Model Convention as an anti-avoidance measure, and most countries have taken it over into their tax treaties and national rules. This book provides a clear outline of the relevant rules and considerations. Unfortunately, these special tax rules lead to obstacles. This book considers the problems regarding, for example, the determination of taxable income and the non-deductibility of expenses and tax credits in the country of residence, and gives clear examples of excessive taxation. The top stars with their high earnings may be able to avoid these difficulties, but other artistes can experience substantial problems when performing abroad. Research in the book indicates that the tax revenue accruing from this special taxation is a negligible proportion of a country's budget. Recent cases before the European Court of Justice have led to awareness of these problems. The conclusion is that some parts of the special artiste tax rules need to be adjusted in the Member States of the European Union, making the taxation of artistes fairer. This book shows that options are available to improve the taxation of international performing artistes. Some options can be implemented at short notice, but the position could also be drastically amended by completely removing the obstacles for international performing artistes without affecting countries' tax revenue. Purchase the book HERE.