New practice of the canton of Vaud on the taxation at source of artists, athletes and speakers performing in Switzerland

by Xavier Oberson[1]   Introductory remarks Switzerland levies, since decades, a withholding tax at source on artists, athletes and speakers performing in Switzerland. The tax is levied both at the federal and cantonal levels and is aimed at organisers of … Continue reading

United Kingdom: Commentary and observations on “The Major Sporting Events (Income Tax Exemption) Regulations 2016”

by Jonathan Hawkes[1]   Introduction The Autumn Statement delivered by the Chancellor of the Exchequer (UK Finance Minister) to Parliament on 25 November 2015 included an announcement that the United Kingdom government would exempt non-resident competitors in the 2016 London … Continue reading