Generally speaking, Non Resident Aliens incur a U.S. income tax liability on their U.S. Source Income. To the extent that they pay U.S. tax on this income, this income would not be included in the income calculations in their home country for purposes of calculating their home country tax. To the extent the U.S. Source Income was included in their home tax calculation, any amounts paid to the IRS should be credited against an artist's home tax liability. In other words, most vendors who would pay tax to the U.S. IRS for their U.S. Source Income may be able to obtain a refund on the taxes they pay to their home country in respect of this U.S. Source Income. Please consult your financial representative to clarify this issue with regard to your particular taxation situation