Turnerende kunstnere og international dobbeltbeskatning

Abstract

In the modern world a touring artist will potentially perform in many countries across the globe. Restrictions have been deregulated, but the differences in tax systems of the nation states are in many cases an obstacle for the cultural diversities to flourish. This thesis describes and analyses the involuntary tax circus that meets the Danish performing artistes as musicians, soloists, singers, DJ´s, actors, performers etc., when they are seeking to bring their artistic glow abroad.