It's an old thread, but here's an update:
Currently, when you do shoot with a girl, and you don't have a contract for her, you don't have to pay taxes.
BUT: you need her social security number (SoFi), and and a copy of the passport. Also a signed receipt.
You have to report that to the IRS(Belastingdienst).
There are special form for that.
Also, when you have a foreign model work for you, there's special forms you can use. But I believe you're then responsible if she doesn't report the income in her own country, and they find out. YOU will have to pay the taxes for her.
So that's it. No taxes.
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