Chapter VII

With regard to an artist or professional athlete, the tax shall be levied on the fee.

The tax due shall amount to a percentage equal to the combined levy percentage referred to in Article 21, point (b), of the fee. By way of derogation…

The tax shall be levied by means of withholding from the remuneration.

The artist or professional athlete is required, in accordance with rules to be established by ministerial regulation, to provide the withholding…

The withholding agent is obliged, in accordance with rules to be established by ministerial regulation, to:

By or pursuant to an Order in Council, further rules may be established for specific groups of artists or professional athletes regarding the levying…