Taxation of non-resident entertainers : proceedings of a seminar held in Cannes, France, in 1995 during the 49th Congress of the International Fiscal AssociationInternational Fiscal AssociationKillius, JuergenEnglishBookProceedings of a seminar held in Cannes, France, in 1995 during the 49th congress of the International Fiscal Association. Survey of the international tax treatment of non-resident entertainers and athletes under both domestic law and tax treaties. Introduction summarizes the main issues including source and characterization of income, loan out companies and definition of entertainers and athletes.1996The Hague ; Boston : Kluwer Law International, c1996.Entertainers—Taxation—Law and legislation—CongressesAthletes—Taxation—Law and legislation—CongressesNoncitizens—Taxation—Law and legislation—CongressesBook9789041102850