Professional Athletes and Entertainers
International individuals who are professional athletes and entertainers can present quite complex tax situations. Substantial information may be necessary in some cases to determine if and how a payment can be made.
International professional athletes and entertainers must hold a visa status that allows them to receive payment and have permission to perform their professional activity at Vanderbilt University. Depending on the visa held by the professional athletes or entertainer, payment may have to be made to an agent or agent-corporation rather than directly to the professional visitor.
As the issues regarding taxation of payments to international professional athletes and entertainers are rather complex, a department should contact the International Tax Office as soon as arrangements are made for this type of visitor.