Taxation of Artistes and Sportsmen in International Tax Law

S. 405Administrative Burdens for Non-resident Artistes and Sportsmen in the light of Non-discrimination Clauses

Martina Aigner

S. 407I. Introduction

In order to ensure taxation of artistes and sportsmen who perform internationally, the OECD Member States agreed to tax the income of artistes and sportsmen in the country of performance. This possibly constitutes an obstacle to performing in a cross-border situation. In addition, the source taxation of artistes and sportsmen raises questions in connection with discrimination since this taxation may conflict with the four freedoms provided for in the EC Treaty. In a recommendation the European Commission itself has to admit that the problem of discrimination affects performing artistes and sportsmen in particular. This contribution examines the administrative burdens for artistes and sportsmen in the source state and the question of the extent to which such burdens conflict with non-discrimination clauses guaranteed in the Member States of the European Union.

A definition of administrative burdens can be found in a working document of the European Commission. Administrative burdens are defined ...