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Entertainers And Sportsmen (Taxation)

Volume 113: debated on Wednesday 25 March 1987

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asked the Chancellor of the Exchequer what information he has as to which other countries normally levy a withholding tax on visiting entertainers and sportsmen; and at what level of payment the taxation commences.

Countries which have withholding arrangements include the USA, Canada, France, Germany, Australia, New Zealand, Belgium, Switzerland, Portugal, Spain, Finland, Norway and Sweden.Generally, tax is withheld on all payments subject to the effect of the relevant double taxation agreement. For example, the United Kingdom-United States of America convention exempts the visiting entertainer or sportsman from liability where the gross receipts do not exceed $15,000 (or their sterling equivalent) in the tax year concerned.