| Commentary

294 ‘Loan out’ companies and withholding taxes

| Commentary

294 ‘Loan out’ companies and withholding taxes

There are frequently occasions when a production company will be unable to engage the services of an artist, producer, director or other person whose services are required for a film or television production because the individual has entered into an employment agreement with a company (which the individual may own or control) which has the right to make the services of the individual available to third parties. These companies are generally referred to as ‘loan out’ companies, and where a production company is required by an individual to contract with that individual’s loan

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