At All Arts we try to improve the tax rules for artists and sportspersons, such as for international performances and sports events, because much goes wrong there. We do this e.g. via academic research at the Erasmus University Rotterdam (EUR).
On Wednesday 2 November there is a conference of Erasmus Fiscal Studies about one of the researches, with the title: "Similarities between artist/sportman taxation and Pillar 1 (and 2) and how to learn from VAT developments". What can we learn for the arts and sports sectors from other sectors to take away our own problems?
"Pillar 1 (and 2)" is the development at the OECD how to tax big international companies in the near future. Aim is not to tax them anymore under the Permanent Establishment (PE) rule, but on the use by consumers. This new approach very much looks like artist and sportsman taxation. But pillar 1 has a high minimum threshold, which means that smaller and medium-sized companies do not fall under this source taxation. Can this also be implemented for artists and sportsmen?
For VAT, companies more often have to pay tax in the countries of the consumers/end-users. How does that work and how do tax authorities cooperate to obtain the relevant information? Artists and sportsmen can also learn from this how to come to fairer taxation.
Do you want to be present at the conference and discuss these new developments and opportunities? That is possible, everyone and the entrance is free.
The conference takes place at the Excelsior football stadium in Rotterdam Kralingen, next to the Erasmus University Rotterdam (EUR). Start at 13:30u and end at 17:30u. See attached flyer.
Registrations at https://www.europesefiscalestu....
Last year Michelle Klootwijk en Dick Molenaar wrote a first article about this in the magazine Sports Law and Taxation.
See you on Wednesday 2 November at Excelsior Rotterdam!
