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Double tax treaty with France

which Article should we apply under

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Client has done a modelling job in France for €6k , after tax and agents fees he got €1.8 so we wish to claim back french tax in france ( UK taxaxble income less than PA in 2018 19). completing a certificate of residence for the french authorities I am unsure which Article to quote, article 15 income from employment  or  Article 17 Artistes or sports men (!), any pointers would be helpful. Nick

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By Montrose
29th May 2019 15:21

On a preliminary view of Article 17[Artistes and Sportsmen]-" activities such as ....theatre, motion picture, radio or television artiste, or a musician, or as a
sportsman" would not apply as " modelling activities" are not included.

Article 7 :-"Business profits" would apply.

Article 15 would only apply if your client supplied his modelling activities through a PSC.

Of course the French Fiscal authorities may not agree with the analysis of Article 17 !!

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By PBH64
29th May 2019 16:15

The basis on which the French have taxed ought to provide a clue

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By carnmores
29th May 2019 16:28

This is not helpful

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By Vile Nortin Naipaan
29th May 2019 17:41

Actually, I think it is helpful.

If the tax has been deducted under the French equivalent of our Foreign Entertainers provisions (which HMRC maintain do apply to models -see their "definition" of entertainer in https://www.gov.uk/guidance/pay-tax-on-payments-to-foreign-performers) then Article 17 is in point. I mean if France take the same view we're on difficult ground arguing the point.

The tax would not then be recoverable from the French authorities (who are, under article 17, entitled to tax it) but would be creditable against the UK tax (if there were any).

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By carnmores
29th May 2019 19:10

Sorry PBH i didnt understand what you were saying as i was rushing around , i now do, apologies, am waiting for more paperwork :-)

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By carnmores
29th May 2019 16:28

Thank you Montrose. Nick

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By carnmores
29th May 2019 19:12

its 10 years since i was big in FEU tax, is it still prevalent in the single market ?

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By PBH64
30th May 2019 10:32

Yup. Precisely as it's a nation state issue. As long as it's proportionate and not anti-free movement it's fair game as it ties the taxation to the point of economic activity. As do most of the DTA's for most activity. The FEU stuff does it, however, for the flying visit no matter how brief the appearance. It's arguably within the spirit of free movement as it treats the foreign artiste almost as it would a domestic resident artiste. This is the way it'll go with other stuff as states start to look at taxing economic activity rather than profit to catch up with globalisation.

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Replying to carnmores:
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By Vile Nortin Naipaan
30th May 2019 10:53

What the single market that we became a member of 46 years ago? :P

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By PBH64
30th May 2019 13:24

Nearly 27 for the Single Market isn't it?

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By Vile Nortin Naipaan
30th May 2019 13:34

Yes. Google informs me that you're quite correct.

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