Fundamental Issues In U.S. Taxation of Foreign Entertainers and Athletes

The United States taxes its citizens and resident aliens on their worldwide income; nonresident aliens are taxed on their U.S. source income and income that is effectively connected with a trade or business in the U.S. These seemingly simple terms have spawned volumes of regulations, rulings, cases and articles, the essence of all of which is to determine who is subject to tax in the U.S., and on what. This article introduces the U.S. federal income tax issues.

11 minute read June 01, 2016 at 11:59 AM
By
Robert M. Jason
Fundamental Issues In U.S. Taxation of Foreign Entertainers and Athletes

This article is Part One of a two-part article. Part Two will appear in our July 2016 issue.

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