A Study On Tax Rules For International Performing Artistes

The past century has witnessed a rapid and worldwide expansion of international cultural exchanges. Accordingly, the income taxation of artistes lately enjoys an increasing consideration among international communities. Meanwhile, a number of theoretical and practical legal problems arising in this important new field of law still need to be thoroughly analyzed and subsequently solved. The present thesis focuses on an analysis of tax rules for international performing artistes from the aspect of a reexamination of Article 17 of OECD Model Tax Convention. Relying on prevailing research materials, this study intends to make an in-depth and systematic exploration of pertinent problems arising from the tax rules for artistes, while comparative analysis and analytical deduction underlie its construction. While respect to the present tax rules for international performing artists and its development tendency, the author tries to put forward some legislative suggestions on the perfection of Chinese tax legislation concerned with this issue. The thesis comprises 5 Chapters, in addition to an Introduction, totaling over 44,000 words. Chapter 1 deals with a brief introduction to tax rules for international performing artistes. By reference to general tax rules for international service, this Chapter starts with an introduction to tax rules for dependent personal service and independent personal service. With analysis of the characteristics of international performing activities of artistes, this Chapter presents the reason why income derived by artistes shall be subject to special tax rules. Some relevant articles of OECD Model Tax Convention are introduced at the end of this Chapter. Chapter 2 deals with the legal components of tax rules for international performing artistes, therewith laying as the foundation for a better understanding of other relevant issues. This Chapter also presents an analysis of taxpayer, taxed object and obligation exemption on certain condition, which offers help to understand and grasp the nature of the special tax rules of international performing artistes comprehensively. Chapter 3 mainly focuses on the analysis of legal issues regarding to the tax rules for international performing artistes, especially concerning with the possible competition distortion and excessive taxation phenomenon. On the one hand, this study provides analysis and tentative discussion on distortion of international competition incurred by Article 17 of OECD Model Tax Convention. On the other hand, this study clarifies the excessive taxation problem under national tax rules. Chapter 4 provides an introduction and analysis with regard to the development tendency of tax rules for international performing artistes. With reference to the recent court cases and discussions in the early years after the 1992 implementation, the study suggests improvements to taxation of artistes in a multilateral agreement. Chapter 5 provides some suggestions concerning with the establishment and improvement of Chinese legislation on international performing artistes, including domestic laws and taxation treaties.