Public Entertainers’ Guide to Taxation in Thailand

Pursuant to the local Thailand tax laws, the income of a public entertainer is subject to personal income tax in Thailand.

A foreign public entertainer who performs in Thailand is required to file a personal income tax return and pay Thailand personal income tax on the income earned for the performance, including any income that may be paid outside of Thailand for the performance and any benefits that the promoter in Thailand may provide to the public entertainer for the performance in Thailand, such as transportation and accommodation costs.

A foreign public entertainer is also required to obtain a tax clearance certificate from the Revenue Department prior to his or her departure from Thailand.

In the case where a public entertainer acts or performs in a group or as a team, the income received (even if received individually) shall be included in a “body of persons” personal income tax return, and the manager of the group or team has the duty and responsibility to file the income tax return and pay the personal income tax for the group or team as a “body”. Where however, a public entertainer in a group or a team is individually hired, each individually hired person is required to file a separate personal income tax return.

For the computation of the tax payable in Thailand, the public entertainer is allowed expenses as follows:

1. Expenses actually incurred necessarily; or

2. Unsubstantiated expenses calculated on the basis of 60% of income up to Bt 300,000, 40% of income over Bt 300,000, whereby the total deduction shall not exceed Bt 600,000. The local Thai tax laws also impose strict withholding requirements on the promoter or the payer of income to the foreign public entertainer, whereby the payer is obliged to withhold tax according to the personal tax rates of 0-37%, depending on the level of income

Foreign public entertainers should note that none of the Agreements for the Avoidance of Double Taxation entered into between Thailand and foreign countries mitigate or reduce the imposition of personal income tax on payments made to them personally.

However, Thailand’s Double Tax Agreements with the developed OECD countries of Australia, Canada, France, Germany, Japan, UK and the US, contain an additional special provision, which prescribes that in the case where income in respect of a performance accrues not to the entertainer personally, but accrues to another person (e.g. an entertainer’s star company) then Thailand shall have taxing rights over that other person’s income.

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Different Types of Entertainment

Before we look into different types of entertainment, first let’s define what entertainment is. Entertainment is any kind of activity that provides amusement for people in a passive way, other entertaining activities that involve participating are considered recreation or hobbies.

There are many types of entertainment for particular tastes, for example we have cinema, theatre, sports, games, social dance, concert, comedy shows, animations, impressionists, clowns and the list goes on and on.

These form of entertainment can than be divided into groups according to the age and interest of the people being entertained. For instance we have child , adult , live action , public and corporate entertainment. In this article we’ll give a brief explanation to some of these forms.

Child Entertainment

Kids need to be entertained and some times the entertainer or the entertainment agency needs to find a balance between mental and physical activities. Clowns, puppets, pantomimes and cartoons tend to appeal to children, though adult might find it enjoyable too.

Adult Entertainment

Adult Entertainment many times is related to the sex industry, but this form of entertainment can not be related only with the sex industry and its branches. Adult Entertainment involves things like music concerts, live sports, opera and a hand full of other activities that kids might not find so appealing.

Live Entertainment

This form of entertainment is broadened to all ages as there are a variety of activities that can labelled as live entertainment. For instance music concerts, live TV shows, live sports, theatres and any other activity that you could think of that is aimed to amuse people.

Public Entertainment

Nowadays probably one of the forms of entertainment that have grown the most, thanks to the economic downturn. When you walk around any major city around Europe you will notice a wide range of public entertainers working for any amount of money the public decides to give them. There are public entertainers of all sorts from mimes to Peruvian Flute bands all working with the uncertainty of how much money they will make, that is why they tend to be more common in major cities where there are more tourists.

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Top 5 Types of Entertainment for Parties

When choosing the most memorable entertainment for parties, first take a look at what kind of party or event it is. Depending on the event, such as weddings, there are wedding entertainment ideas and for corporate events, there are corporate event ideas.

To make it simpler, you can divide the types of entertainment into a group. Remember, entertainment for parties and events can be considered an amusing type of activity from very passive to very interactive. For instance, group classifications are: children, group, public, private or corporate. You want to find the right entertainment for the specific group you would like to entertain for the event.

Here are some examples:

Public Entertainment

When you walk through the park or subway station in any big city, you can probably see a large range of public entertainers amusing the city’s bystanders and passers-by for any amount of money. There are all sorts of public entertainers from Jazz musicians, a violin soloist to mimes. Public entertainers flock to bigger cities because there are a large number of concentrated people in an area to hopefully make some kind of wage. On the other hand, once you make your nominal donation, you can enjoy the gifts these talented public entertainers have to offer.

Corporate Entertainment

Corporate entertainment is aimed specifically at corporate events, award ceremonies and product launches, and is usually private and by invite only. Corporate events can run the gambit scale-wise, from very intimate to thousands of people. Forcorporate event ideas, think about including live speakers or even consider booking live music for corporate picnics and charity functions.

Adult Entertainment

Adult Entertainment is not only referring to the sex industry but can involve entertainment that adults might enjoy, like live concerts, sports, theater and even other activities that might be also appealing and appropriate for kids such aswedding entertainment ideas.

Live Entertainment

Live entertainment can be broad-including all ages and encompassing many varieties of entertainment. For example, music concerts, arena sports, musical theater, plays, live talk shows and seminars-practically any other activity that are aimed to bring large groups of people together and be amused. They can be for wedding entertainment ideas to corporate event ideas.

Child Entertainment

Entertaining kids is a fine balance between mental stimulation and physical activities. That’s why clowns, magicians and puppets are usually the most popular, coupled with games and races. They can be quite enjoyable for adults as well. Live music is also a hit at children’s parties for both young and old alike.

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The Psychology of Entertainment

On the private and public forms of entertainment and the psychological mechanisms in entertainment

Entertainment has many dimensions and could be personal/private or more general and public forms of entertainment. When we play with our mates that is a personal form of entertainment and when we sit and watch a movie on the screen that is a more general form of entertainment as we are sharing the experience with many others. There are some differences in our perception of private and public forms of entertainment as personal entertainment will always be based on personal experiences, our personal worldview and will be determined by personal interactions.

The more general and public forms of entertainment are less interactive and there seems to be this basic contradiction as all personal forms of entertainment are more interactive and public forms of entertainment are more personal and private. This scenario has been changing with television programs increasing audience participation in the program however interaction patterns between entertainers and viewers in any public entertainment scenario remain within strict limits and boundaries.

Entertainment takes us to a different world and feeds our need for fantasy and an escape from real life. This is especially true for entertainment that is more public or provided by the media and entertainment provided by films, theatre, music, and all forms of creative art. Films and theatre transposes us to a world of fantasy and grabs our attention so we remain engrossed as almost a part of this alternative reality. Entertainment could also be in the form of magazine stories and gossip or even celebrity culture and the psychology of entertainment could also explain the extreme craze of celebrity culture that we have in the modern world. There are a lot of services where you can buy essay such as: http://customessayorder.com/, http://essaykitchen.com/, http://perfectessay.com/, or free essay tools like http://essaytopicgenerator.com/

Celebrities seem to open up a world of fantasies and for some people knowing every move of celebrities could bring immense satisfaction as it would almost mean participating in fantasies. Fantasies help in overcoming frustrations and serve as therapeutic as they aid in the escape from realities of life. Real emotions and real life are stressful and entertainment helps us to move beyond real life and moments of stress to participate in fantasies that are soothing as we do not have to be directly involved in these fantasies and yet as spectators we can still participate in a tacit or passive manner.

Participation in any book, film or creative art is almost like sitting on a reclining chair that has the technology to soothe your muscles while you relax. In the case of entertainment we participate almost in a passive manner and although we may be very alert and awake in the process of watching a movie, entertainment gives us the illusion of non participation as we don’t have the opportunity to get voluntarily involved in the scenario. Anything that gives us some form of pleasure could be considered as entertainment although entertainment could also give us pain as when we cry when we get emotionally involved with characters while we watch a movie.

Entertainment could trigger emotional involvement and emotional reactions such as happiness, sorrow, anxiety, fear and despite these strong emotional participation, there is little or no physical activity necessary on the part of the viewer. This active-passive process is the main attraction of entertainment as entertainment enables us to be both active (in terms of emotion) and passive (in terms of physical or voluntary mental involvement). Entertainment means like films are influential yet they influence subtly rather than aggressively and this subtle influence seems to work better on the human mind than any aggressive forms of influence. We see work as duty and entertainment as pleasure although both involve some form of emotional involvement. Work at the same time requires voluntary participation, decision making and physical involvement along with emotional involvement.

Yet why is work perceived as something heavy and entertainment as methods of relaxation? The answer is unpredictability. In case of entertainment, in most cases we may not even know what to expect from a movie or a music video. This unpredictability triggers our interest as we are unable to predict what emotional states would be evoked during this mental adventure. Entertainment is usually a form of mental and emotional adventure. In cases where we do know what a movie is about, it is the feeling of emotional familiarity that drives us to experience what we already know. Suppose a video game gave us a pleasurable feeling or evoked aggression and competitiveness in us, we go back to feel the same emotion as it was pleasurable or exciting. Stretched too far these forms of entertainment could easily become addictive.

Coming back to the distinction of work and entertainment or play, work involves responsibility and despite the emotional involvement in entertainment, apart from being a passive participant, we do not have to be responsible for anything, there is no problem solving or decision making and that is how entertainment in all its form is so pleasurable as the right brain activities of decision making and the cortical regions of the brain are not activated completely yet the pleasure sensations and emotions such as the hypothalamus and left brain activities are usually activated so we tend to associated entertainment with emotions rather than problem solving and decision making.

We humans are rational beings and yet emotions still seem to rule our lives and form the core of our existence as emotions still draw us to do things that may be irrational. Entertainment being primarily emotion provoking rather than reason provoking has a major impact on people’s lives. Appreciating any forms of entertainment could switch from the stages of interest to emotional involvement and finally addiction. The celebrity culture is a direct result of the last stages of appreciation for entertainment.

An interest in celebrities comes from emotional involvement with characters in movies and there may be substantial lack of differentiating fantasy and reality so fans of celebrities are more in love with the characters these celebrities play or the traits they project rather than the personality of celebrities. The celebrity culture seems to take people to a persistent fantasy world and individuals are seen as discussing all aspects of celebrities from their shoes to their hairstyle to the cars they possess. This sort of culture could however be explained with individual need to escape reality and identify with someone in a fantasy world and would be an important element in the study of fantasy.

The study of entertainment brings out many psychological aspects of active-passive participation in emotional or mental adventure and these could be

1. Identification – Viewers often identify with characters in movies or figures in art and this strong identification helps explain the value of entertainment. Young children have seen to imitate film stars as they begin identifying with movie characters.

2. Fantasy – Entertainment feeds on the need for fantasy in people and provides an escape route from the real world. Addiction to entertainment could be the basis of reality anxiety in people.

3. Projection – Individuals tend to project their own emotions or state of mind on to a painting or a song and could derive pleasure from this

4. Regression – Entertainment could often remind individuals of their past or a part of their own life they may have forgotten and in some cases bring out the child in them. For example when older people enjoy video games, it brings back their childhood and they may become addicted to this sort of entertainment.

5. Sublimation – Entertainment is also a form of sublimation of our impulsive desires and this especially true when we participate in entertainment as in the interpretation of art

6. Displacement – In non participative and passive forms of entertainment, individuals tend to escape from reality and displace their emotions from real people to characters in movies. For example a teenager in love with a girl whom he cannot attain may fall in love with a character of a movie who may have similarities with his dream girl.

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Economic Stimulus Act Promotes Purchase of Punching Bag Machines and Public Entertainment Systems

The Economic Stimulus Act of 2008 has had a beneficial effect on distributors of arcade boxes, punching bag machines, and other public entertainment systems. The punching machine is categorized under Tax Code Section 179, which states that businesses are allowed to deduct the full purchase price of qualifying goods from the year’s tax liability fees. This encourages businesses to invest more in able to be rewarded with these tax write-offs.

According to Section 179, qualifying properties include equipment or machines purchased for business use, business vehicles, computers, software, office supplies, office furniture, manufacturing tools, etc. As one would notice, all items that qualify are for business or corporate settings. Because of this, some companies who would usually buy vehicles once a year have started purchasing more because of the deductions that get rewarded to them.

Under the equipment category, one would be able to find arcade boxes, punching machines, and the like, which is why more businesses have been investing into getting these consoles. Examples would be bars, clubs, pool halls, and other amusement locations that need extra entertainment systems that can generate profit. Not only do they increase foot traffic and expand their clientele, they are also getting a bonus deduction from their taxes because of procuring extra machines.

Since 2008, business owners have been experiencing increased purchasing power and finding more opportunities for income generation because of the Act. Indeed, companies are actually being encouraged to take advantage of the Economic Stimulus Act and the great savings that it allows business owners have.

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