Athletes and Entertainers - U.S. International Tax Issues

Live Webinar on Thursday September 20, 2018      (Earn 1.5 CPE Credit)
United States Time Zones:
1:00 p.m. – 2:30 p.m. EDT/   12:00 p.m. – 1:30 p.m. CDT /   11:00 a.m. – 12:30 a.m. MDT   /     10:00 a.m. – 11:30 a.m. PDT

The sports and entertainment industries continue to grow and the taxing authorities want their share of the pie. With the huge contracts they are receiving and the public nature of their compensation, these high-profile clients are easily found and their work frequently takes them across international borders. Tax practitioners need to understand the rules that apply to U.S. athletes and entertainers working abroad, as well as foreign athletes and entertainers working in the United States.

Learning Objectives: 

  • Know how to provide tax-advantaged planning to international athletes and entertainers

  • Prepare and negotiate a Central Withholding Agreement for a foreign athlete or entertainer in the United States

Major Subjects:

  • Determining the residency of an international athlete or entertainer

  • Methods to avoid double tax for U.S. athletes and entertainers operating abroad

  • The dreaded Global Intangible Low-Taxed Income regime

  • When a foreign athlete or entertainer is subject to tax in the United States

  • How the IRS taxes compensation of foreign athletes and entertainers via withholding taxes

  • Central Withholding Agreements to reduce withholding taxes

  • How treaties can impact the taxation of international athletes and entertainers

Level: Basic
Prerequisite: None
Advanced preparation: None
Delivery Method: Group Internet-Based Live
CPE/CLE Credit:  1.5 Credit
Field of Study: Taxes
Who Should Attend: This webinar is for financial advisors, accounting and tax executives who have clients in the entertainment and/or sports industry with international activity.

Guest Speaker:


Robert J. Misey, Jr. is a shareholder in Reinhart Boerner Van Deuren Tax and Corporate Law Practices as well as chair of the firm’s International Practice. He serves with a wide range of clients involved in an array of industries such as manufacturing, distribution, sport, and entertainment with international taxation and tax controversy matters. Licensed in California, Wisconsin, Kentucky and Washington, D.C., Rob is also a member of the International Fiscal Association and Chair of the Tax Committee of International Section of the American Bar Association. As a seasoned attorney, Rob offers clients unparalleled legal representation. He also regularly shares his expertise and experience on international taxation with business with national and international professional audiences. He also teaches international taxation at the University of Wisconsin and University of Alabama law schools. He has an LL.M., with high distinction from Georgetown University Law Center; earned his J.D. from Vanderbilt University Law School; his M.B.A. from Vanderbilt University and his B.A. form the University of Kentucky.

At Reinhart Boerner Van Deuren, we know that every trusted relationship begins with understanding. That is why each of our committed attorneys take the time to listen critically, learn the unique attributes of each client’s business, and work together to build a foundation for success that goes beyond providing legal services. While doing so, we draw upon an exceptionally broad base of experienced attorneys and a deep knowledge of the industries and sectors we serve. This blend of active understanding grounded by informed perspective equips our attorneys to deliver uniquely creative, yet efficient, legal counsel.