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Entertainment, Arts, and Sports Law Commons

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Comparative and Foreign Law

Washington University in St. Louis

2012

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Full-Text Articles in Entertainment, Arts, and Sports Law

Taxation Of Non-Resident Entertainers And Sportsmen: The United Kingdom's Definition Of Performance Income And How It Ought To Be Measured, Alan Simpson Jan 2012

Taxation Of Non-Resident Entertainers And Sportsmen: The United Kingdom's Definition Of Performance Income And How It Ought To Be Measured, Alan Simpson

Washington University Global Studies Law Review

This Note analyzes the U.K. approach to taxation of income earned for U.K. performances by foreign entertainers and athletes and agrees that the country of performance is the dispositive factor in determining which country is entitled to collect income tax on the endorsement income attributable to the performance. In Part II, this Note discusses the background of the relevant U.K. tax law. It reviews the U.K. court decisions in Agassi v. Robinson that led to the taxation of non-resident entertainers and athletes on endorsement contracts with companies that have no tax presence in the United Kingdom ...