This is a general briefing guide to the US Centralised Withholding Agreement (CWA) arrangement for managers of UK acts who intend to tour the USA. It is a practical guide and not a definitive statement of practice or the law. The practise of the law in respect of CWA’s is constantly changing depending on all number of circumstances. Before embarking on a tour in the USA it would be prudent to take advice from someone experienced in this area of tax law. Prager and Fenton are unable to take any responsibility for any action or lack of action taken in respect of the information and guidance contained in this briefing guide.
