Thin Capitalisation ‑ Taxation of Entertainers, Artistes and Sportsmen

This publication brings together two reports prepared by the Committee on Fiscal Affairs. The first, "Thin Capitalisation", examines the implications for taxation of the different reliance by companies on debt and equity financing. The second, "The Taxation of Income Derived from Entertainment, Artistic and Sporting Activities", describes the problems posed for tax authorities by entertainers and sportsmen and the measures taken by countries to counteract evasion and avoidance schemes used by some of these taxpayers.