Global Trends in VAT/GST and Direct Taxes

S. 523I. Introduction

The aim of this thesis is to draw up the core principles of direct and indirect taxation of entertainers and sportspersons in an international context. The thesis focuses on the identification of recent trends towards a more efficient system and furthermore on the comparison of the direct and indirect taxation in that specific field.

The thesis is thus divided into three main parts. In the first part, direct taxation of international performing entertainers and sportspersons is discussed. In doing so, the discussion is focused on Art. 17 OECD Model Convention (hereafter OECD MC), whereas specific national provisions are disregarded. The second part of the thesis concerns Value Added Tax (VAT) issues of international performing entertainers and sportspersons. Concerning VAT only service-providing entertainers and sportspersons are covered, while creative artistes who ‘produce’ and sell products are excluded. VAT aspects are discussed mainly on the basis of the Council Directive on VAT. The last section aims to examine the similarities and differences and the current trends between the two different taxation regimes. Finally, whether the current systems are faced with p...