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http://www.gbv.de/dms/zbw/547353847.pdf
Treatment of Advertising Income of Artistes and Sportsmen according to the OECD Model 159 Diana Swanney Taxation of Pensions and Golden Handshakes of Artistes and Sportsmen according to the OECD Model 181 Tobias Wehrli Taxation of Contract Splitting with Artistes and Sportsmen according to the OECD Model 207 9
https://www.irs.gov/individuals/international-taxpayers/taxation-of-foreign-athletes-and-entertainers
Feb 16, 2021 · Payments to Foreign Athletes and Entertainers are subject to special withholding rules. Refer to Artists and Athletes (Income Code 20) in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. A Central Withholding Agreement (CWA) is a tool that can help reduce withholding for non-resident athletes and entertainers who plan to work in the United States.
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https://www.creativeeuropeireland.eu/content/resources/Taxation_of_Artists_in_an_International_Context_2016_EFA_PEARLE.pdf
Dr. Dick Molenaar, All Arts Tax Advisers and the Tax Law department of the Erasmus University Rotterdam. Dick Molenaar studied fiscal economics at the Erasmus University Rotterdam in the Netherlands and defended his PhD about the "Taxation of international performing artistes" at the same university in 2006. He is partner with All Arts Tax
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