Artists' resale rights: some domestic and international tax considerations
Source: The Tax Specialist Journal Article
Published Date: 1 Apr 2023
Australia and New Zealand have concluded free trade agreements (FTAs) with post-Brexit United Kingdom. Both FTAs include specific provisions relating to artists' resale rights (ARRs). Australia and the UK have undertaken to pursue reciprocity between their respective ARR schemes. New Zealand has agreed to establish an ARR scheme, and to pursue reciprocity. While Australia has entered into numerous negotiation rounds with the European Union (EU) without yet finalising an agreement, New Zealand has concluded its FTA with the EU. That agreement also requires New Zealand to implement an ARR scheme. Reciprocity is not specifically mentioned, but may be implied.
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- Published On:1 Apr 2023
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