Romanian artists
Monday, 04 July 2005
“We are about to welcome a group of Romanian artists and I would like to know to what extent deduction at source applies for this country”.
In view of the agreement signed on 27 September 1974 with Romania (article 17), the 15% deduction at source is due both on salaries paid directly to Romanian artists and on sums paid to an intermediate company or firm (see Deduction at source on artistic services) .
However, in the latter case, if the artists are received under a contract with a company or firm based in Romania, the deduction is not payable in France if it can be demonstrated that neither the entertainment artists nor related persons have any direct or indirect interest in the profits of the said company or firm.
However, in the latter case, if the artists are received under a contract with a company or firm based in Romania, the deduction is not payable in France if it can be demonstrated that neither the entertainment artists nor related persons have any direct or indirect interest in the profits of the said company or firm.
