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28 Tul. J. Int'l & Comp. L. 125 (2019-2020)
I'm Entertained, but Who's Doing the Entertaining? A Look at the International Tax Consequences for International "Entertainers"

handle is hein.journals/tulicl28 and id is 135 raw text is: I'm Entertained, but Who's Doing the Entertaining? A Look at the International Tax Consequences for International Entertainers Carli Marcello* I. O V ERV IEW ........................................................................................ 125 II. BACKGROUND CONSIDERATIONS ON TAx IMPLICATIONS FOR FOREIGN N DIVIDUALS..................................................................... 127 A. Determining Whether an Individual Is a U.S. Person or N onresident A lien......................................................... 127 B. Green Card and Substantial Presencefor Resident A liens ................................................................................ 12 7 C. Nature, Source, and Type ofIncome ................................ 128 D. Entertainer and Entertainment Defined........................... 130 E. Foreign Entertainer andAthlete's Income....................... 131 F. OECD Model Income Tax Treaty..................................... 132 G. Tax Treaties and the Effect on Foreign Entertainers....... 134 III. TAx IMPLICATIONS FOR TYPES OF INCOME EARNED BY FOREIGN ENTERTAINERS/ATHLETES ............................................... 136 A. Endorsement Contracts .................................................... 136 B. Other Sources ofIncome .................................................. 138 IV. CHANGE IN SOCIETY'S CONCEPT OF ENTERTAINMENT................... 140 A . W ho A re They? ................................................................. 142 B. Why Is Entertainer an Important Classification? ........ 143 V . C ONCLU SION ....................................................................................146 I. OVERVIEW Today, influencers play an integral part in the world's economy.' YouTube stars and other individuals who found fame from social media have entertained millions by uploading videos and/or photographs of * ©2019 Carli Marcello. J.D./MBA candidate 2021, Tulane University; Bachelor of Accountancy 2013, Loyola University New Orleans. Carli Marcello is from Thibodaux, Louisiana. She would like to thank Professor Khrista McCarden for assisting with the selection of this topic. 1. See LINQIA, THE STATE OF INFLUENCER MARKET 2018, at 2 (2017), http://www.linqia. com/wp-content/uploads/2017/12/Linqia-The-State-of-Influencer-Marketing-2018.pdf (stating that 92% of the 88% of marketers studied found influencer marketing effective). 125

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