This article discusses the interrelationship between the immigration and tax laws as they affect foreign entertainers and athletes. A survey of the types of visas available and the effect of those classifications upon taxation is examined. Additionally, the article outlines the reporting requirements of foreign entertainers, and emphasizes careful planning in structuring immigration and tax matters.
Richard D. Fraade, David B. Gardner, and Allan Stewart,
The IRS, the INS and the Foreign Entertainer,
5 Hastings Comm. & Ent. L.J. 191
Available at: https://repository.uchastings.edu/hastings_comm_ent_law_journal/vol5/iss2/1