Dissertation
Dissertation > Political, legal > Legal > International law > International Economic Law > International Tax Law

A Study on Tax Rules for International Performing Artistes

Author WuZuo
Tutor LiYong
School East China University of Politics and Law
Course International law
Keywords Artist Transnational performances obtained OECD Model Article 17
CLC D996.3
Type Master's thesis
Year 2005
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Abstract : With the increasingly frequent international cultural exchange as well as artists transnational performances to the depth and breadth of development since the last century , and how the artist transnational performances obtained taxed more and more universal attention by the international community . At the same time, the rules of taxation of the artists transnational performances obtained in the course of its development , there are many theoretical and practical issues we need to explore and resolve . Artists transnational performances from the taxation rules as the topic, and to re-examine 17 of the OECD Model as the starting point , artists transnational performances from the taxation rules involved . Aspects more systematic Discussion . This thesis is in the process of writing , using the method of comparative analysis and summarized to explore artists transnational performances income taxation rules existing legal issues and trends , and on this basis, trying to improve our taxable income of transnational performances of artists the legislation proposed a number of legislative proposals . This paper is divided into five chapters , except guide illocutionary total more than 40,000 words . Chapter Overview artists transnational performances income taxation rules . First, transnational labor from the general taxation rules introduced on independent personal services income and non- independent personal services from the general taxation rules . Secondly, through the analysis of transnational performances particularity of the artist transnational performances of artists to apply special taxation rules . And on this basis to introduce the relevant provisions of the OECD Model . Chapter II artists transnational performances income taxation rules laws constitute analysis . Study the basis of other issues about the artist transnational performances income taxation rules . Contribute to an overall understanding of the main tax , the taxation object as well as the particular case of exemptions and grasp artists transnational performances income taxation rules

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