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Posts Tagged ‘entertainment’

Should overseas artists pay tax in Ireland?

Visiting artists earning income from performances in Ireland have a tax liability under Irish tax law which requires them to file a self-assessment return. However, because they are not tax resident in this country, there are practical difficulties in enforcing that liability. In other words they do not file returns and there is no pressure from the Revenue Commissioners to file these returns and pay this tax.

BETTING TAX

Despite an explosion in gambling over the past couple of decades, the state is taking in less money now from betting taxes than it was in 1990, The Sunday Business Post reports, in an extensive article on the heated battle between the bookies and the racing industry, which claims the bookies should be putting more back into horse racing.

MUSICIANS ROYALTIES

Musicians are awaiting a European Court of Justice (ECJ) ruling this week on the payment of royalties to artists for music, or music videos, played in hotel rooms. The case challenges whether or not a section of Irish copyright legislation, the 2000 Copyright and Related Rights Act, goes against an EU directive on rental and lending copyright. Section 97 of the Irish act specifically exempts hotels from paying royalties to musicians for music played in hotel rooms by guests.

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