WORLD CONGRESS ON THE IMPLEMENTATION OF THE RECOMMENDATION CONCERNING THE STATUS OF THE ARTIST

Transcription

1 CLT/CONF/206/7 Paris, 10 June Original: French/English t WORLD CONGRESS ON THE IMPLEMENTATION OF THE RECOMMENDATION CONCERNING THE STATUS OF THE ARTIST organized by the United Nations Educational, Scientific and Cultural Organization in co-operation with the French Ministry of Culture and the French National Commission for UNESCO and with the collaboration of the Getty Conservation Institute June UNESCO House, 7 place de Fontenoy, Paris ANALYSIS OF THE MEMBER STATES REPLIES TO THE QUESTIONNAIRES ON CULTURAL POLICIES IN FAVOUR OF ARTISTS AND THE ARTS AND ON COPYRIGHT AND NEIGHBOURING RIGHTS questions on cultural policies in favour of artists and the arts (para. 1 to 35) questions on social rights and social security (para. 36 to 8 1) questions on copyright (para. 82 to 94) Annex. lid nf the m-dies received

2 Questionnaire on Cultural Policies in favour of artists and the arts 1. This analysis was drawn up on the basis of the fifty-eight answers received by 27 May: thirty from -- the Region of Europe and North America (including eight replies from Canada: one from the Ministry of Canadian Heritage and one each from the seven provinces), seven from the Region of Latin America and the Caribbean, eight from the Region of Asia and the Pacific, three from the Arab States and ten from Africa (excepting Tunisia, which has been grouped with the Arab States). Several States enclosed documents with further information, including, in one inst~ance, observations on conditions in a country undergoing restructuration (Lebanon). 2. Almost all States answered the questions in full. Brazil, however, only dealt with two questions from Section IV. It should be noted that a large number of countries had difficulty in completing the last question (IV-4). Question 1 Section I: General Information 3. The first question concerned the bodies responsible for supplying the answers: about forty were provided by Ministries of Culture or National Councils or Committees for Culture and the Arts, five by Ministries of Education, two by a Ministry in charge of Youth and Sport, one by a National Commission of UNESCO after consultation with about ten public bodies and the remainder by cultural institutes or societies of artists. Question 2. This question dealt with the dependence of artists (a), cultural institutions (b) and artistic education institutes (c) upon administrations and other agencies. 5. (a) Ministries of Culture or comparable bodies headed the list in all the Regions, far outdistancing Ministries of Education - in a few cases the two formed a single Ministry - and the Ministry of Communications. Some countries pointed to the pre-eminence of local authorities or municipalities, especially in Europe, the importance of universities, national councils. artists assemblies, foundations and academic bodies (Russian Federation). The Ministry of Labour.was mentioned by the Lebanon and by France, which also pointed to the many areas of co-operation between the Ministry of Culture and local groups. Countries with a federal structure (Canada, Germany, Switzerland, etc.) emphasized the decentralization of responsibilities to the provinces, Lander or cantons. This basic observation also applies in the case of(b) and (c) and, in a general way, to the questionnaire as a whole. While Switzerland stressed the role of small local authorities, the Czech Republic underlined the comprehensive nature of the responsibilities incumbent upon the Ministry of Culture in the field of the arts.

3 2 6. (b) The pre-eminence of Ministries of Culture recurs throughout the world. Ministries of Education are also mentioned as well as the Ministry of Communications. China specified that this Ministry had jurisdiction in matters of radio and television broadcasting. The Czech Republic drew attention to decentralized institutions or institutions governed by special laws. Mexico quoted the National Council for Culture and the Arts (CNCA). Bosnia-Herzegovina mentioned regional ministries. 7. The Ministry of Education is the one most frequently mentioned, followed by the Ministry of Culture, which is at the top of the list in Africa (excepting Tunisia, grouped with the Arab States). El Salvador emphasized the role of small private schools, the Republic of Korea distinguished between basic instruction (Ministry of Education) and the Faculty of Arts (dependent on the Ministry of Culture), Mexico referred to the CNCA in respect of the centre for cinematographic studies and some theatres, libraries and concert halls. Taking the question as a whole, Pakistan indicated that there were existing projects in connection with the education of children in the visual and performing arts and support for artists in distress. Belize added that museums were dependent on the Ministry of Tourism. Section II. Cultural Policy Question 1. Number of museums, theatres, etc. 8. In view of the differences in the economic and geographical conditions of the countries concerned it is hard to draw comparisons. Moreover, the data collected are frequently incomplete, as the States themselves admitted. Even so, a considerable effort has been made by the majority of countries and the many facts obtained bring out the diversity in this area (public or private institutions, secular or denominational). With a few rare exceptions, libraries and museums as well as cultural centres are those most commonly found. In several countries, particularly in Europe and Latin America, the increase in private radio and television stations seems significant. In Nigeria, on the contrary, national broadcasting predominates. Other countries have no private audiovisual media at all. Again, some answers give no details for this sector, taking all the institutions together. Benin included centres for reading and cultural activities. Mexico specified the number of public and private universities which engage in artistic and cultural activities. Question 2. Annual public budget for artistic and cultural promotion _ O 9. A large number of countries only mention the budget devoted to culture by the State. Some add details on regional and municipal budgets. These gross figures, quoted in the local currency, are helpful to the extent that they show the important tasks being accomplished more or less everywhere.

4 Question 3. Private sources offinancing for cultural institutions In Europe, all countries mention private financing for this purpose, with the exception of one Canadian province (Prince Edward Island), Armenia, Latvia and Slovenia. No information was given by the Canadian Ministry for the Heritage, while Romania stated that no facts were available. Most other States gave the provenance of this type of support, mentioning societies, business foundations, - banks, insurance companies, artists unions, NGOs, museums, university and school libraries and an international theatre festival (Lithuania)). Switzerland indicated that the contributions from foundations were equivalent to about one fifth of the private economy (60 million SF for 250 to 300 million SF. France estimated patronage at 1 billion FF. 11. In Latin America, Colombia mentioned business foundations and Mexico special agreements. Costa Rica, El Salvador and Guyana replied that there was no private budget for purposes of this kind. Belize specified that financial support was provided by UNICEF for the mobilization of children at the annual arts festival and that further funding for the festival was available from UNESCO. Belize also drew attention to the closing of cinema houses linked with the introduction of television and mentioned the pirating of American channels. 12. In Asia, support from multinational banks and foundations was indicated by Pakistan, the Philippines and the Republic of Korea. China mentioned the availability of private funding. Laos and Kyrgyzstan had no details. 13. In Tunisia, private companies and cultural homes participate in financing artistic creation. There is a private budget in the Lebanon. 14. There are no private sources in Benin, Burkina Faso, Nigeria, Togo and Ethiopia. Such funding exists in Cameroon but no information is available. Mauritius mentioned private companies, the Seychelles support from overseas agencies, governments and private local companies as well as aid from individuals, on a casual basis. Questions 1 and 2. Governmental aid Section III: Artistic Creation 15. Twenty-eight States in Europe (of a total of thirty), five from Latin America, seven from Asia, the three Arab States and five of the ten African States (excepting Tunisia, grouped with the Arab States) gave details of their policies in support of artistic creation. Only the Canadian province of Prince Edward Island, Estonia, Ethiopia, Burkina Faso, the Seychelles and Togo stated that there were none. 16. Figures for the annual public budget set aside for artistic creation were specified by eighteen countries in Europe, five in Latin America, two in Asia, two Arab States and four African States (excepting Tunisia, grouped with the Arab States) and generally quoted in the local currency. The difficulties experienced by thirteen countries in answering this question may be compared with the remarks made in connection with Question IV-4 (cf. i&a. paragraph 34).

5 Question 3. Private aid 17. There is a private budget in support of artistic creation in twenty-four countries in Europe, three in Latin America, the three Arab States and four At?ican States (excepting Tunisia, grouped with the Arab States). The estimated amount was given by only eight States, including three African States (excepting Tunisia, grouped with the Arab States). Several countries observed that details were not -. available. Question 4. Form of aid 18. Support for publishing activities is provided in twenty-eight States in Europe, three in Latin America, two in Asia, the three Arab States and four in Africa (excepting Tunisia, grouped with the Arab States) or forty-five countries in all. Subsidies are granted for live performances in twenty-nine countries in Europe, two in Latin America, six in Asia, one Arab State and five countries in Africa (excepting Tunisia, grouped with the Arab States), or forty-three in all. The commissioning of artistic works is customary in twenty-three States in Europe, six in Latin America, five in Asia, the three Arab States and five in Africa (excepting Tunisia, grouped with the Arab States), or forty-two in all. Subsidies for audiovisual productions are granted in twenty-six States in Europe, one in Latin America, five in Asia, one Arab State and five States in Africa (excepting Tunisia, grouped with the Arab States), or thirty-eight in all. Therefore it is fair to consider that the four types of support listed in the questionnaire are allocated on a more or less equal basis. 19. Other forms of aid include: awards and prizes in the different disciplines, attributed chiefly by public institutions, associations or foundations (in the Canadian province of Saskatchewan, in Monaco) and likewise for audiovisual productions (Germany) as well as prizes for stays abroad (Austria); incentives for audience development and instructional programming marketing (in the Canadian province of Manitoba); provision of artists studios on special terms (Monaco, France); funding for discographic recordings (Belgium); supply of gallery space and advertising for young artists (Belize); competitions (Croatia); paid lectures (Germany); support for projects, galleries, exhibitions (Austria); literature and the fine arts (Canadian province of Ontario); for artists (France), from one to five years (Finland); scholarships and allowances depending on the standard (Lithuania); artists residences and help for a first exhibition (France); purchase of artistic works (El Salvador), especially those shown in galleries (Syria) or at exhibitions (Lebanon); support for artistic activities from a governmental commission (Nigeria); subsidies for groups and associations as well as responsibility for the training and the promotion of the National Company of Theatre and Dance (Belize); the purchase of books and the organization of artistic events (Lebanon). Question 5. Special legislation related to artistic creation 20. Such texts exist in twenty countries in Europe, three in Latin America, four in Asia, two Arab States and four countries in Africa (excepting Tunisia, grouped with the Arab States),

6 5 21. The majority of those who answered in the affirmative supplied a substantial quantity of details. Some laws concern institutions and lay down their statutes, in particular in Canada and the provinces, Greece, the Philippines and New Zealand. Others establish regulations for the administration of foundations and funds, in Croatia and the Philippines. Canada has already adopted a law on the status of the artist and the Russian Federation has drawn up a Bill intended for inclusion -- in an ongoing legislative motion on Culture, initiated in Canada mentioned a copyright law, Ghana likewise - where a society has been founded - and China; Belize stated that a Bill was in the course of preparation. Bulgaria mentioned a text on copyright and neighbouring rights. Croatia had drawn up a law on the rights of free-lance artists and the encouragement of artistic and cultural creativity (in 1996). Finland has introduced legislation concerning professional artists and prizes for the arts, Lithuania on creative artists and their organizations (in 1996), Latvia for the NGOs, including provisions related to the professional organizations of creative artists, the Republic of Korea on the promotion of artistic creation. 23. Several countries have emphasized that their legislation is governed either at the federal level or by the Lander or the provinces (Canada, Germany, Austria, Switzerland). Germany, for example, supplied copious data on this aspect. 24. The Czech Republic quoted many laws bearing on artistic creation which, as the country points out, are not specifically national. Similar legislation is found in Latvia, in Costa Rica, where there are texts on the cultural sector, and in several cases in the Canadian province of Quebec, mostly for the instituting of societies or new bodies: notably legislation to define the professional status and terms of engagement of performing artists on stage, for discographic recordings and in films, together with a further law on professional status in the fine arts, arts and crafts and literature. Kyrgyzstan mentioned laws of cultural relevance. China and El Salvador referred to constitutional texts and Ethiopia to codes which had been in force for some time. Romania quoted a law on partial exemption from tax in the case of artistic works and a law on the federal budget to ensure special funds for the encouragement of art and creation. Benin quoted a cultural Charter, Cape Verde a Charter to regulate the national fund for culture and the 1997 law on the budget. Mexico mentioned tax deduction schemes for certain donations of a cultural nature. 25. Further laws and decrees have been issued in connection with the film industry, work, both scientific and artistic, photographic rights and artistic performances (Norway), Odance, the theatre, literature, music and libraries (Portugal), films, the national theatre and orchestras (Greece), the promotion of the fine arts, a medal for intellectual merit, a national prize for culture (El Salvador), the decentralization of theatrical creation and the protection of the film industry (Tunisia), one decree on the film institute and another on working conditions for artists (Syria), decrees or ministerial orders on theatre for children and young people and theatrical creation (Belgium).

7 6 Section IV: Professional Training of Artists Question 1. High-level schools, by sector 26. The term high-level schools has plainly not been interpreted in the same way by all countries and some have enclosed explanations with their answers. Canada and the Russian Federation have -- supplied a far greater quantity of information than most other countries, ten or a hundredfold, compared with a few items. France and Colombia likewise have given detailed information on public schools of fine art (sixty and forty observations respectively) and Ghana in private schools of art and music (fifty and forty). Pakistan mentioned several thousand establishments (public and private) for the fine arts and literature. Question 2. Support mechanisms for art students 27. Such mechanisms are found in twenty-nine countries in Europe, five in Latin America, six in Asia, two in the Arab States and seven in Africa (excepting Tunisia, grouped with the Arab States). 28. Aid chiefly takes the form of fellowships (in twenty-six countries in Europe, five in Latin America, three in Asia, two Arab States and five countries in Africa (excepting Tunisia, grouped with the Arab States), followed by travel grants (in eighteen countries in Europe, four in Latin America, three in Asia, two Arab States and five countries in Africa (excepting Tunisia, grouped with the Arab States). 29. Other forms of aid comprise: a pre-salary in order to allow students to undertake further training and to specialize in a given area (Monaco), apprenticeships (Canadian province of Manitoba), aid for students living away from their own province (Canadian province of North-West Territories), prizes taking the form of travel grants for artists, awarded by institutions (Canadian province of Saskatchewan), partial support (Canadian province of Manitoba), support from NGOs (Croatia), awards (Austria), governmental guarantees for student loans (Finland), participation of students in international music competitions (Romania), bursaries granted on a casual basis (Nigeria), youth allowances (New Zealand). The Lebanon stated that aid was sometimes granted by private persons. Question 3. Special measures to facilitate starting out on professional life, by sector 30. Such measures exist, in the fields listed, in about fifteen countries in Eumpe, three in Latin America, two or three in Asia, two to four in Africa (excepting Tunisia, grouped with the Arab States), for dance and music in Tunisia and for the cinema in Syria. 31. Agreements with institutions of dissemination or creation are found in ten countries in Europe, two in Latin America, two in Asia and three in Africa (excepting Tunisia, grouped with the Arab States).

8 7 32. Financial support for first projects is provided in fourteen countries in Europe, three in Latin America, two in Asia, one Arab State and three countries in Africa (excepting Tunisia, grouped with the Arab States). 33. Other measures stated include certain training schemes comprising work opportunities (Canada), prizes and grants (Manitoba), support within the framework of provincial policy (Canadian North- -- West Territories), individual aid programmed through the provincial bodies concerned (Saskatchewan) or within the framework of project competitions (Croatia), measures for the winners of music competitions, such as a first CD recording, participation in orchestras and at festivals (Germany), support from the Ministry of Culture or private funding for first projects (Latvia), the loan of halls (Costa Rica), contracts with orchestras for talented graduates (El Salvador), support programmes for teaching and research (Mexico), scholarships from the President of the Republic in the fields of education and culture, specific programmes, concerts, exhibitions and festivals for young musicians and artists organized by foundations under the auspices of UNESCO (Kyrgyzstan), the purchase of musical and dance productions and the integration of amateur musicians in professional national orchestras (Tunisia), access to teaching structures in the fine arts and training for artists in that field as well as in arts and crafts (Burkina Faso), Afiicreation (Benin). Question 4. Total annual budgetforprofessional artistic training 34. Sixteen countries in Europe and eight in Africa (excepting Tunisia, grouped with the Arab States) were not in a position to supply information. This was also the case in several countries in the other Regions. Six European States gave the global sum, four also furnished a detailed breakdown: five others only gave partial figures and four endeavoured to answer with more general estimates. The overall sum was quoted by six States in Latin America, four of which added a detailed breakdown. Six Asian States gave the total amount and three included a detailed breakdown. One Asian State communicated partial figures. One Arab State supplied both global and detailed figures, another only the global amount. Only one State in Africa (excepting Tunisia, grouped with the Arab States) was able to give the global amount while one other gave partial data. 35. Most of the sums indicated were quoted in the local currency but not as a percentage of the total State budget. The results obtained chiefly illustrate the difficulties encountered in gathering full details. Questionnaire on Social Rights On 27 May 1997, sixty answers had been received: thirty from Europe (including the Canadian Ministry for the Heritage and six provinces), eight from Latin America, nine from Asia, three from the Arab States and ten from Africa (excepting Tunisia, grouped with the Arab States). Almost every country answered all the questions.

9 8 Section I. General Information 37. The answers were provided by the departments of the Ministries of Culture or by National Councils for Culture in forty-one countries, by national institutes in eight countries (including one of the aforementioned for one section), by the Ministry of Justice in one country, by the Copyright Bureau, the Directorate for the budget and equipment, the Department of Information and -. Publications of the Presidency of the Council of Ministers, several Ministries for different questions in three others, a National Commission of UNESCO and six professional organizations in the remaining countries. Question 1 Section II. Social Security 38. Social security schemes are provided for professional artists in fourteen countries in Europe, none in Latin America, one in Asia (China), two in the Arab States and one in Africa (Senegal) (excepting Tunisia, grouped with the Arab States). 39. Where the answers were in the affirmative, certain countries supplied comprehensive information, while others made no additional observations. Only a small number differentiated between the categories of artists: Bosnia-Herzegovina, Croatia, Lithuania, Romania, Switzerland, China and Syria ticking the four boxes (authors, fine artists, composers and performing artists). France mentioned authors, fine artists and composers, Syria, composers and performing artists. Italy added technicians and stage managers. Finland stated that retirement pensions were paid to artists in the different disciplines and further, that there were provisions for free-lance artists and journalists, which concerned artists working to temporary contracts. In France, artists schemes came under the general system for the collection of social security contributions for salaried workers. Senegal indicated that there was a social fund for promotion and assistance for all categories of artists, administered by the Senegalese Copyright Bureau. 40. Two countries which replied in the negative gave an explanation: Greece indicated that an honorary pension was allocated by the Ministry of Culture to artists who had reached the age of sixty-five and had rendered exceptional services to the arts, and the Czech Republic stated that artists who exercised their activities on a salaried basis were insured as such while the others could be insured as self-employed artists if they joined the appropriate scheme.

10 9 Question In answering the question: In which cases can artists benefit from social security?, fifteen countries in Europe replied: When he or she has a second employment as a salaried worker. Belgium answered no to both questions, remarking that, in a general way, artists were covered under the national scheme, whether on not they exercised another profession, provided they filled the conditions laid down by a law of c An artist who, as such, is not entitled to social security benefit under the national scheme may become affiliated in other ways: in Andorra, artists are allowed to pay voluntary contributions at varying rates, then amount of the retirement pension depending on the contributions; a similar system is found in Latvia; in Austria, authors may take out an optional insurance while other artists pay into a compulsory scheme; in the Canadian province of Prince Edward Island, social security is administered by a system of professional unions; in the provinces of Quebec and Saskatchewan, artists have access to the general social security systems applicable to all citizens; this is also the case in Spain and Finland (in addition to the special scheme); in France, performers are insured under the salaried workers scheme; in Monaco, artists are entitled to social security benefits provided they have exercised a salaried artistic activity for one or several employers, for at least two hundred and fifty hours per quarter and in Norway, by virtue of their tax contributions over the previous three years; in Switzerland, assistance to persons in need is made available by the local authority of the place of domicile; in Bulgaria, salaried workers are automatically affiliated to the national scheme, the principal share of the contribution falling upon the employer while self-employed artists are automatically covered by their own insurance scheme against illness and disability and for a retirement pension and have access to other benefits on a voluntary basis. 42. In all countries in Latin America, artists may benefit from social security by exercising a single profession. Belize specified that this was the case when the work entered into the category of a teaching or self-employed activity. In Colombia, there is a professional card system for artists, which should enable them to benefit from social security but is not effective. In Costa Rica, artists who exercise their profession independently may pay voluntary contributions to the national insurance scheme. In El Salvador, insurance is provided by the State or by the private sector on a permanent basis. In Guyana, a self-employed artist is entitled to national insurance benefits. 43. In Asia, a second employment entitles the artist to social security in the Republic of Korea, Kyrgyzstan, Laos and the Philippines. This is not the case in Cambodia, New Zgaland, Pakistan or Tonga. In the Republic of Korea, self-employed artists may benefit from social security, a medical insurance and welfare schemes like all other citizens. In Indonesia, the government may help groups of artists or individual artists by awarding a medal and lending financial assistance. In Laos, professional artists must contribute to a national scheme in the same way as public servants, while amateur artists are covered under their principal employment. In Pakistan, there is no system beyond that of extrabudgetary funding for sick or elderly artists. In the Philippines, self-employed artists may obtain coverage by applying for national insurance and paying the corresponding monthly premiums. --

11 In Syria, a second employment grants no rights to social security benefits. The contrary obtains in the Lebanon and Tunisia. 45. In Africa (excepting Tunisia, grouped with the Arab States: a second employment entitles artists to belong to a social security scheme in eight countries. Further, in Benin, the artist has access to the national scheme, after paying compulsory contributions for six months; in Burkina Faso, artists are covered by the general system, even if they are self-employed, but only where insurance is concerned; in Ghana and the Seychelles, the system is open to all irrespective of professional category: Nigeria provides against the loss of employment in the event of a physical deficiency and allows medical care and educational insurance for the artist and his family. Question In Europe, artists are insured against the following risks: Salaried artists: illness in twenty-seven countries, disability in twenty-four, retirement in twentyfour, death in twenty-one and unemployment in twenty-four. Canada stated that unemployment benefit was available for all salaried workers. Switzerland indicated that the employer had no legal duty to provide cover against illness, although he was obliged to do so for disability, retirement and unemployment. Self-employed artists: illness in eighteen countries, disability in fifteen, retirement in nineteen, death in ten and unemployment in eleven. Canada added that insurance against illness, disability and retirement was administered through a society of artists. The province of Quebec indicated that only professional artists were covered for disability and retirement. Greece stated that a special health fund paid medical expenses in the event of illness for members of the Chamber of Fine Arts and their families. In the province of Saskatchewan, artists who were not insured under the provincial system were entitled to pay into a private scheme. 47. Similar provisions are found in the other Regions: - in Latin America: salaried artists: illness in four countries, disability in five, retirement in three, death in four, unemployment in none; self-employed artists: illness in three countries, disability in three, retirement in two, death in three and unemployment in none. - in Asia: salaried artists: illness in four countries, disability in four, retirement in four, death in two and unemployment in three; self-employed: illness in four countries, disability in four, retirement in two, death in two and unemployment in two.

12 It should be noted that only Pakistan provides separate cover for the self-employed in the Arab States: salaried and self-employed artists: insurance is provided in Syria and Tunisia for illness, retirement and death. Disability is covered for all in Syria but only for salaried workers in Tunisia. Further, in Tunisia, only performing artists are entitled to insurance within the category of the self-employed. In the Lebanon, insurance is provided for salaried artists and concerns illness and retirement. - in Africa (excepting Tunisia, grouped with the Arab States): salaried artists: illness in seven counties, disability in eight, retirement in nine, death in ten and unemployment in only one; selfemployed artists: illness in two countries, disability in three, retirement in two, death in three and unemployment in none. Question 1. Direct taxation Section III: Fiscal Legislation 48. (i) and (ii): special conditions for total or partial tax exemption are applicable to the artist s earnings. The following points may be noted: 49. Where Europe is concerned: in Austria, awards are granted for a life s work, there is public support for the funding of artistic projects and subsidies for stays abroad; in Bulgaria, self-employed artists benefit from a deduction from the basic rate of income tax for professional expenses incurred in the creation of works in the field of the arts, culture and science : in Canada, Canada Revenue recognizes the professional character of an artist s work by the rule of reasonable expectation of gain. Exemptions mainly concern travel expenses (auditions), performances, outlays ($1 000 for salaried artists, no similar limit for independent artists); in the province of Quebec, earnings from royalties below 1500 $ are not taxable; thereafter tax is charged on a sliding scale. Similar provisions apply in Manitoba. In Croatia, tax exemption is allowed for self-employed artists (on 25 per cent of the contracts); in Spain, there are special measures for prize-winners, works falling under the paternity of the author, and concerning the situation of non-resident authors; in France, artists (musicians and actors in the case of performers) are exempted from professional tax; in Lithuania, a tax deduction of 13 per cent is allowed on income from royalties; in Monaco, there are no direct taxes; in Norway, fine artists benefit from certain deductions on the purchase of materials; in the Czech Republic, the system varies depending on whether the individual receives an income from activities undertaken on an independent basis (exemptions then being possible) or whether he derives advantages from inherited intellectual property; even corporate bodies may receive revenue for artistic activities and tax arrangements are applied accordingly; in Romania, a law of 1995 allows partial exemption fi-om tax for creative artists (maximum 50 per cent); Bosnia-Herzegovina mentioned deductions on materials required for artistic work. Many countries failed to answer this question and five countries answered in the negative.

13 In Latin America: tax exemptions for authors, composers and performing artists are allowed in Colombia, according to the categories defined under the laws of 1967 and 1971; in El Salvador, royalties accruing to authors, illustrators and translators, whether citizens or domiciled in the country for the production of works published and printed either in the country or abroad are exempted from income tax; there is no tax exemption in Costa Rica; the other countries in the Region did not answer this question. 51. In Asia: in the Republic of Korea, fine artists are not liable for tax on the transfer of their works; in Pakistan, taxation is not applied below a certain threshold; in China, Laos and Tonga, there is no exemption from tax. The other countries did not reply. 52. In Syria, special conditions obtain for composers and performers. The Lebanon and Tunisia provided no information. 53. In Africa (excepting Tunisia, grouped with the Arab States): Benin has no tax provisions for artists beyond that they are liable for VAT; in Ethiopia, authors of dramatic works are exempted from tax; in Nigeria, there is tax relief for the fine arts under the 1997 law on the budget; in Togo, there are exemptions for artists who only sell the product of their artistic activity; in Ghana, Mauritius and the Seychelles, there is no tax exemption. The other countries did not reply. 54. (iii) With regard to the question asking for salient details on the system of taxation applied to artists : in Europe, artworks were taxed in twenty-three countries, art books in twenty-two, live performances in eighteen, musical instruments in twenty-three and paper in twenty-one. With the exception of musical instruments and paper, Belgium stated that there was a VAT charge of 21 per cent. Conversely, Monaco answered in the affirmative for all categories, where VAT was concerned. Croatia observed that taxation varied with each case and added the category of sound and video equipment. Greece stressed that tax was linked to the luxury nature of the products considered. In Bulgaria, corporate tax was levied on all companies achieving industrial and commercial profits. 55. In Latin America: there is no exemption in Belize, and none in Colombia, except in the case of artworks, where the tax is paid to the State; in Costa Rica, only paper is taxed, as books are exempted from purchase tax. In El Salvador, only artworks and paper are liable for tax; an import tax is levied on books. In Guyana, all categories are taxed. In Panama, only books and musical L! instruments are taxed. 56. In Asia: China, the Republic of Korea, New Zealand, Pakistan, the Philippines and Tonga charge tax on all categories. Artworks and musical instruments are exempted in Indonesia, while live performances and musical instruments are exempted in Kyrgyzstan. All categories are exempted from tax in Laos. Tonga added that all artists were taxed on the net amount.

14 In Syria, works of art, books and live performances are taxed; in Tunisia, artworks, live performances and musical instruments, and in addition, leather-bound books and paper other than newspaper are liable for tax although some musical instruments are exempted from VAT; in the Lebanon, all the categories listed are taxed and it is specified that customs duties are high, which discourages artists from seeking to exhibit abroad, and that materials are also heavily taxed (40 per cent), as they are regarded as luxury items. 58. In Africa, (excepting Tunisia, grouped with the Arab States) all categories are taxed in Burkina Faso, Cape Verde, Ethiopia, Ghana and Nigeria. In Benin, this is not the case for paper and in Mauritius artworks are exempted. In Togo, only artworks are not taxed. In the Seychelles, books, musical instruments and paper are taxed; tax on artworks may be levied locally and live performances are taxed indirectly; on the other hand, some concessions are allowed for musical instruments, CD recordings, cassettes, etc. Question 2. Indirect taxation i) Tickets 59, In Europe, tax is charged on theatre tickets in nineteen countries, on cinema tickets in twenty-one countries and for admission to museums in twenty-one countries. In Romania, folklore performances are likewise taxed. In Switzerland, the system varies with the community; this is also the case in Belgium for theatre and concert tickets. Tax on theatre tickets is optional in Austria. In Canada, exemptions are possible. In Latvia, tax is charged on films and video productions as well as on prizes, awards and grants. In France, tax is only charged on museum tickets when the establishments are managed as non-subsidized associations. 60. In Latin America, tax is charged on tickets in Colombia, Costa Rica and Panama, with the exception of museums; cinema tickets are also taxed in Guyana In Asia, all tickets are taxed in China, Indonesia, Kyrgyzstan, Laos, and Pakistan. The Republic of Korea likewise charges tax and includes visits to mausoleums, historic relics, etc. In the Philippines, all tickets are taxed except admission to museums. In Tonga, the suppliers and not the customers are liable for this form of taxation. 62. In Syria, only theatre tickets are taxed whereas, in Tunisia, tax is chargedon all tickets. In the Lebanon, museum tickets are the exception. 63. In Africa (excepting Tunisia, grouped with the Arab States): tax is charged on all tickets in Burkina Faso, Cape Verde, Ghana, Nigeria and Senegal, and on all tickets, with the exception of museum admissions, in Ethiopia, Mauritius and Togo.

15 14 ii) Redistribution of such revenue 64. Germany stated that this procedure was designed to benefit artists and cultural projects. Armenia, Bosnia-Herzegovina, Bulgaria, Croatia and Greece received the revenue for the public budget, Austria for artists and their professional associations, France for artists associations and for cultural I projects, Canada for cultural projects at the municipal level in certain cases, never at the federal level. In the province of Manitoba, entertainment tax is designed to support artists. In Spain, the beneficiaries are the State, the European Union and the Society of authors and publishers of Spain. In Finland, as in other countries, this tax is a form of VAT. In Latvia, artists, their organizations, and cultural projects benefit from the revenue from tax. In the Czech Republic, VAT accounts for one portion of receipts in the public budget. In Romania, this form of revenue is allocated for the social protection of artists and for their associations, as well as for cultural projects. In Switzerland, the sums are paid into the municipal budget and, as a general rule, allocated irrespectively of a particular cultural aim. 65. In Colombia, the sums are made available to artists associations and shared out to different funds. In Costa Rica, cultural projects and artists unions are the beneficiaries by law. 66. In China and the Republic of Korea, artists, their professional associations and cultural projects are the beneficiaries. The Republic of Korea added cultural exchanges and other means in favour of creation. Cultural projects were mentioned by Indonesia and Laos. The revenue from taxation provides an additional contribution to local taxes in the Philippines. Suppliers pay and benefit from taxes in Tonga. 67. In Tunisia, the sums are paid into the State budget and the national social fund - in particular the tax levied on performances given by foreign artists. 68. Ghana mentioned artists, Mauritius cultural projects, Senegal the three proposals given in the question, stating that a support fund was provided by the Treasury and by the tax levied on performances. The other African countries (excepting Tunisia, grouped with the Arab States) answered the three proposals in the negative. (iii) Exemption measures for various categories of artists 69. Canada indicated that there were no special measures but that below a certain threshold of income, an artist was eligible for the same exemptions as all Canadians in that position. In Manitoba, in the city of Winnipeg, some groups of performing artists were exempted fi-om entertainment tax. There are unspecified exemptions in Croatia. The same applies in Spain, for public establishments and private cultural establishments declared of social interest. In Finland, exemptions are allowed for performers fees and for the sale of artworks belonging to the artist. In France, the authors of artworks and their heirs are not liable for VAT when their turnover in the previous year does not exceed FF. In Norway some products, such as books, are exempted. This is also the case in Romania and extends to publications. In Switzerland, there are exemptions in certain cantons.

16 In Indonesia, artists travelling abroad to participate in festivals in at least three countries are exempted from the special tax collected from citizens who leave the country. In Laos, there is an exemption for all public servants who exercise a supplementary lucrative activity. 71. In Syria, the majority of works presented by State theatrical companies and some works by _ private companies are allowed partial tax relief. In Tunisia, there is no indirect tax relief for Tunisian artists, who are liable for tax on the income from their activity, regarded as non commercial. Foreign artists exercising their profession in Tunisia are liable for a special mode of taxation governed by the agreements signed with their country of origin. 72. In Cape Verde, any product or instrument linked with artistic production is exempted from customs duties. In Nigeria, performances specially organized as charity functions and in aid of the disabled are exempted fi-om indirect taxation. In the Seychelles, musicians who are members of the Seychelles musicians association are exempted. In Togo, there are exemption measures for the services supplied by the interpreters of intellectual works, translators, sportsmen and performers, as well as for services and delivery of property undertaken by the authors of intellectual works, for literary and artistic purposes. 73. All in all, the remaining countries expressly stated that there were no provisions for exemption. Section IV. Labour legislation Question 1. Categories of artists recognized by the Ministry of Labour 74. In Europe: there are collective agreements for all artistic professions in Austria and for all salaried workers in Quebec; authors, composers and performers are recognized in Belgium; Croatia specified that the recognition of artists lay with the Ministry of Culture; authors, composers and actors are recognized in Spain; performers and the authors of manuscripts by the Russian Federation; artistic professions are recognized by the Ministry of Labour in Finland but there is no particular legislation. Lithuania answered yes for all categories of artists. Monaco added casual performers, Romania included creative artists and Bulgaria stated that all categories of artists exercising a professional activity were recognized. In Switzerland, labour legislation only concerned fine artists. 75. In the other Regions: in Latin America, Colombia answered yes for authors and composers, Panama for musicians and Venezuela for all citizens; in Asia, Laos answered yes for all categories; Syria likewise. Tunisia restricted its legislation to performers, musicians and dancers; in Africa (excepting Tunisia, grouped with the Arab States), Ghana and Senegal answered in the affirmative for each category. 76. The other countries in all Regions answered no or, very rarely, abstained. Question 2. Principal means used in determining remuneration 77. These exist for independent professional artists and salaried artists in fourteen countries in Europe, in no country in Latin America, in four countries in Asia, in the three Arab States, in four countries in Africa (excepting Tunisia, grouped with the Arab States).

17 For salaried workers these means comprise: individual contracts in Belgium, Canada, Estonia, the Russian Federation, Finland, Lithuania, Romania, Slovenia, Switzerland, Cambodia, the Republic of Korea, New Zealand, the Lebanon, Syria, Tunisia, Mauritius, Senegal: -. collective agreements in Austria, Belgium, Canada, Estonia, the Russian Federation, Finland, Monaco, Romania, Slovenia, Switzerland, Cambodia, the Republic of Korea, Kyrgyzstan, New Zealand, Tunisia, Ghana and Senegal: national regulations in Canada, Span, Estonia, the Russian Federation, Finland, Lithuania, the Czech Republic, Romania, Kyrgyzstan, Cambodia, New Zealand, Syria, Tunisia, Ghana, Senegal. 78. For the self-employed, they comprise: individual contracts in Austria, Canada., Quebec (for creative artists), in Spain, Estonia, the Russian Federation, Finland, Lithuania, Monaco, Romania, Switzerland, Cambodia, the Republic of Korea, Kyrgyzstan, New Zealand, Cape Verde, Ghana. collective agreements in Canada, Quebec (creative artists), the Russian Federation, Finland, Cambodia, Mauritius: National regulations in Canada, the Russian Federation, Finland, Lithuania, Zealand, Cape Verde. Cambodia, New 80. Switzerland added that there were no truly governmental means for this purpose and that the matter was settled by collective agreements between employees and national associations responsible for artists. The Canadian province of Saskatchewan, which answered in the negative, nevertheless indicated that general labour legislation determined a minimum salary for artists if they worked on a salaried basis. Similarly, the province of Manitoba disregarded the case of salaried workers. Question 3. Artists unions 80. Owing to a technical error, this question failed to appear in the questionnaires in French. The results therefore only concern English and Spanish speaking participants. D 8 1. The answer was in the affirmative in sixteen countries in Europe, in four countries in Latin America - Costa Rica stated that there was no specific body and therefore answered no - in nine countries in Asia, and in five countries in Africa (excepting Tunisia, grouped with the Arab States).

18 17 III. Question on Copyright and Neighbouring Rights Lepal Protection 82- Has your country adopted legislation for the protection of authors rights? If yes, indicate the exact title ojrthe law(s) and the date of entry into force of each law: Yes: Andorra: Decree on Literary and Artistic Property, 26 June Armenia: Law on Copyright and Neighbouring Rights, 13 May Austria: Law on Copyright, 1936, amended 1993 and Burkina Faso: Ordonnance No on the Protection of Authors Rights, 29 September Canada: Cape Verde: Copyright Act of 1924, in the process of revision. Law on Copyright and Neighbouring Right, 12 December 1990, Came into force, January China: Law on Copyright came into force 1 June Colombia: Constitution of Colombia, 1991; Decision Andina 351/93; Law on Authors Rights No, 44, Costa Rica: Law No on Copyright and Neighbouring Rights, 25 November Czech Republic: Law on the Protection of Literary, Scientific and Artistic Works of 25 March 1965, as amended up to 14 March El Salvador: Law on Promotion and Protection of Intellectual Property, August Ethiopia: Penal Code of Ethiopia, 1957; Civil Code of Ethiopia, Estonia: Copyright Law, 23 November 1992 came into force 12 December 1992 Croatia: Copyright Law, 22 April 1978, as amended up to 18 June Finland: Copyright Act, 1961 as amended up to France: Law on the Intellectual Property Code No , 1 July 1992, as amended D up to 3 January Germany: i) Law dealing with copyright and related rights, 9 September 1965, subsequently amended various times, last time by the law of 23 June ii) Law on the administration of copyright and related rights of 9 September 1965, subsequently amended various times, last time by the Law of 23 June Ghana: Copyright Law, Greece: Law No on Copyright and Neighbouring Rights, 3 March Indonesia: Law on Copyright, 1992 Kyrgyzstan: Civil Code, Chapter IV- Copyright. Latvia: Law on Copyright and Neighbouring Rights, 15 May Lithuania: Civil Code, Chapter IV - Copyright, entered into force 10 June Mauritius: Copyright Act, 1989.

19 18 Monaco: Ordonance of 27 February 1889 on the Protection of Literary and Artistic Works; Law No. 491, 24 November 1948 on the same subject. New Zealand:Copyright Act, Nigeria: Norway: Panama: Pakistan: Peru: Philippines: Poland: Republic of Korea: Romania: Russia: Copyright Act, 19 December Copyright Act No. 2,12 May as amended up to 22 December Law No.15 on Copyright and Neighbouring Rights, 8 August 1994 came into force on 1 January 1995; Decree no. 261 of 3 October 1995 on Application of the Law on CopfrI-ight and Neighbouring Rights. Copyright Act, Law No on Copyright, Presidential Decree on the Protection of Intellectual Property, 6 December Revision Bill is pending in the Senate. Law on Copyright and Neighbouring Rights of 4 July Copyright Law effective since 1 July 1987 subsequently updated. Law on Copyright and Neighbouring Rights of 26 March Constitution - Article 44, Law on Copyright and Neighbouring Rights of 9 July 1993; Penal Code - Article 146 effective since 1 January Senegal: Law No on the Protection of Authors Rights of December Seychelles: Copyright Act No. 25 of 1982 entered into force on 1 April Slovenia: Copyright and Neighbouring Rights Act of 29 April Spain: Revised Law on Intellectual Property of 12 April 1996, effective since 23 April Switzerland: Federal Law on Copyright and Neighbouring Rights of 9 October 1992, Togo: entered into force on 1 July Law No of 10 June 1991 o n the Protection of Authors Rights, Folklore and Neighbouring Rights, effective since June Tonga: Copyright Act, 1988 Tunisia: Law No on Author s Rights, 24 February Venezuela: Law on Copyright effective since 1 January 1993; Decision 35 1: Common Regime for Authors Rights and Neighbouring Rights, effective since 5 May 1994; Decree on application of the Law on Copyright, effective since 26 April No: 0 -- Belize, Cambodia, Guyana, Laos 83- Has your country adopted legislation for the protection of intellectual property (neighbouring rights) ofperformers? If yes indicate the exact titles of the law(s) and the date of entry into force of each law: