Brazilian artists hosted as part of the ‘year of Brazil’ programme
Monday, 20 June 2005
“We are going to host and employ Brazilian artists for our programme next season. Both transfer contracts and employment contracts will be drawn up. Is there any exemption from deduction at source planned for the ‘Year of Brazil’ programme for contracts entered into with Brazilian artists? If so, under what conditions?”
With regard to any exemptions from deduction at source, please refer to the international tax agreements.
In this instance, the agreement with Brazil does not provide for any exemption from the 15% deduction at source due for artistic services (See Deduction at source on artistic services )
The fact that the services are provided as part of the ‘Year of Brazil’ programme cannot therefore be taken to account in this instance.
