I am pretty sure they have to pay the tax in the country where the money is earned. So US record sales income is taxed in the US, UK record sales are taxed in the UK and so on. Gordon slipped that one in a couple of years ago if I remember rightly. He is still working on the "non-doms" but with the time limit of 90 days pa most of them are paying their dues here where it is, strangely, still cheaper than many other countries. ~ You should hear my niece on the subject of Taxes and Health Insurance .... she lives in Switzerland.