Taxation Of International Performing Artistes
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Taxation Of International Performing Artistes
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Author : Dick Molenaar
language : en
Publisher: IBFD
Release Date : 2005
Taxation Of International Performing Artistes written by Dick Molenaar and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Double taxation categories.
The special tax rules for performing artistes lead to obstacles. This book considers the problems regarding, for example, the determination of taxable income and the non-deductibility of expenses and tax credits in the country of residence, and gives clear examples of excessive taxation.
Taxation Of International Performing Artistes
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Author : Dirk Molenaar
language : en
Publisher:
Release Date : 2006
Taxation Of International Performing Artistes written by Dirk Molenaar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
Issues In International Taxation Thin Capitalisation Taxation Of Entertainers Artistes And Sportsmen
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1987-05-02
Issues In International Taxation Thin Capitalisation Taxation Of Entertainers Artistes And Sportsmen written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987-05-02 with categories.
This publication brings together two reports prepared by the Committee on Fiscal Affairs; "Thin Capitalisation" and "The Taxation of Income Derived from Entertainment, Artistic and Sporting Activities",
Taxation Of Artistes And Sportsmen In International Tax Law
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Author : Walter Loukota
language : en
Publisher:
Release Date : 2007
Taxation Of Artistes And Sportsmen In International Tax Law written by Walter Loukota and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Aliens categories.
Taxation Of Artistes And Sportsmen In International Tax Law
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Author : Michael Lang
language : en
Publisher:
Release Date : 2008-09-01
Taxation Of Artistes And Sportsmen In International Tax Law written by Michael Lang and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-09-01 with categories.
Some artistes and sportsmen are 'flying birds'. Especially very famous artistes and sportsmen spread their activity - and thus their income-across several countries. Still, normally they do not have a qualified connection - a permanent establishment in the state of performance or a presence fulfilling the criteria of the 183-days rule-to the state of source. Therefore, the OECD introduced a special rule for artistes and sportsmen.Practical experience shows that cross border activities of artistes and sportsmen cause a lot of issues. Issues are caused by the interpretation of the special rule in tax treaties and their interdependence with other treaty provisions. Besides that, artistes and sportsmen are often confronted with discrimination in the state of source. Last but not least, artistic and sportive activities cause specific VAT issues. This volume strives to analyse these issues and to give conclusions based on the interpretation of current international tax law. Furthermore, the authors intend to show how international tax law could be improved where an improvement seems necessary.
Taxation Of Foreign Entertainers And Sportsmen
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Author : Beate Erwin
language : en
Publisher:
Release Date :
Taxation Of Foreign Entertainers And Sportsmen written by Beate Erwin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Aliens categories.
" ... analyzes the U.S. income tax laws applicable to nonresident alien artists, performing artists, entertainers, and athletes (together referred to as "performers") who derive income from U.S. sources, either relating to performances in the United States or rights extending to intellectual property rights in the United States"--Portfolio description (page iii).
Judicial Interpretation Of Tax Treaties
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Author : Carlo Garbarino
language : en
Publisher: Edward Elgar Publishing
Release Date : 2016-10-28
Judicial Interpretation Of Tax Treaties written by Carlo Garbarino and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-28 with Law categories.
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Europe China Tax Treaties
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2010-01-01
Europe China Tax Treaties written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-01 with Law categories.
This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. --
International Taxation Of Artistes Sportsmen
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Author : Xavier Oberson
language : en
Publisher:
Release Date : 2009
International Taxation Of Artistes Sportsmen written by Xavier Oberson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Aliens categories.
Research Handbook On International Taxation
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Author : Yariv Brauner
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-12-25
Research Handbook On International Taxation written by Yariv Brauner and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-25 with Law categories.
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.