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FAQ - USA - Artists and sportsmen

Published on October 21, 2014

Artists and Sportsmen

1 – I am an artist or a sportsman. Where will I be taxed ?

The rules applicable to services rendered by artists in a country other than their tax residence are set out in section 17 of the tax treaty between France and the United States. This article establishes the principle of taxation in the state of representation when gross revenue exceeds ten thousand dollars or the equivalent in euros for the taxable year. It is not an exclusive but a shared taxation, the possible double taxation is to be eliminated by the state of residence. These provisions apply whether the performers receive remuneration directly or through an intermediary.

The Washington based taxation office is not allowed to comment on reporting requirements administered by the IRS. However, and although this can involve our responsibility, we call attention to the fact that an artist wishing to benefit from treaty benefits under section 17 above and to avoid withholding tax at the rate of 30 % assuming that the threshold of 10 000 dollars would not be achieved, must complete and provide the US tax form W8-BEN to the IRS.

If the remuneration of artistic benefit is not paid to an individual, it must then reported on US tax form W8-BEN-E.

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