Artists and sculptors
B2C services supplied where performed
Generally
Commentary –
Indirect Tax Reporter ¶13-540
No distinction between acting for film and in theatre
Commentary –
Indirect Tax Reporter ¶13-540
Business profits
Commentary –
Schwarz on Tax Treaties ¶17-650
Creative works, profit averaging for
Commentary –
Tax Reporter ¶268-300
Value added tax, place of supply
Commentary –
Quick Overview ¶67560