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Tax Issues in International Endorsement Deals for U.S. Entertainers and Athletes Working Abroad

By Bob Jason
February 28, 2012

The news abounds with entertainers and athletes making fortunes from international endorsement deals. Whether it's a U.S. actress shooting a perfume commercial in Paris or a Swiss tennis player wearing a sponsor's clothing during the U.S. Open, there has been an explosion of lucrative arrangements.

As with many transactional entertainment and sports matters, there are a number of critical tax issues that bear upon the endorser's ultimate take-home pay. This topic divides neatly into U.S. persons working outside the U.S., and non-U.S. persons working inside the U.S. This article discusses U.S. persons working abroad.

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