Taxation Of International Sportsmen
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Taxation Of International Sportsmen
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Author : Karolina Tetłak
language : en
Publisher:
Release Date : 2014
Taxation Of International Sportsmen written by Karolina Tetłak and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Aliens categories.
"Taxation of International Sportsmen provides a detailed analysis of the tax breaks offered to non-resident players to supplement or even replace article 17 of the OECD Model and national law based on it. The book also provides an insight into why such alternative measures are adopted and whether article 17 could be changed to meet the requirements of today's championships."--Extracted from publisher website on March 25, 2014.
The Taxation Of International Entertainers And Athletes All The World S A Stage
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Author : Daniel Sandler
language : en
Publisher: Springer
Release Date : 1995-09-21
The Taxation Of International Entertainers And Athletes All The World S A Stage written by Daniel Sandler and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-09-21 with Business & Economics categories.
The Taxation of International Entertainers and Athletes: All the World's a Stage provides a comprehensive and detailed analysis of the taxation of non-resident entertainers and athletes in seven countries: Australia, Canada, France, Germany, Japan, the United Kingdom and the United States. The book deals with the many sources of income which such individuals can derive, including income from live performances, television appearances, commercials, product endorsements, royalties for record sales or `needle time', and merchandising of concert paraphernalia. The primary focus of the book is income tax, although VAT regimes are also considered. In addition, the book provides in-depth analysis of Article 17 (Artists and Sportsmen) of the OECD Model Tax Treaty, particularly regarding the extensive additions to the Commentary to that Article made in 1992 based on the OECD's 1987 report on the taxation of entertainers and athletes. The book contains a table summarising the tax treaty provisions applicable to personal services income derived by entertainers and athletes in the seven countries reviewed. Two examples (one dealing with a touring pop group and the other with a professional tennis player) are used to illustrate, compare and contrast the manner in which income earned by non-resident entertainers and athletes is treated under domestic income tax and VAT regimes (where applicable) in these countries. Finally, conclusions are drawn, at the domestic and international levels, regarding policy and practical considerations in the effective and efficient taxation of such individuals.
The International Guide To The Taxation Of Sportsmen And Sportswomen
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Author : Rijkele Betten
language : en
Publisher:
Release Date : 2002
The International Guide To The Taxation Of Sportsmen And Sportswomen written by Rijkele Betten and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Athletes categories.
International Taxation Law In Sports Events
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Author : Alara Efsun Yazıcıoğlu
language : en
Publisher: Routledge
Release Date : 2020-07-28
International Taxation Law In Sports Events written by Alara Efsun Yazıcıoğlu and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-28 with Law categories.
This book is the first academic contribution that deals with international taxation of income sources from sports events. Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as ‘eSports’ and ‘bidding procedure’, the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law. With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.
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",
The International Guide To The Taxation Of Sportsmen And Sportswomen
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Author :
language : en
Publisher:
Release Date : 2002
The International Guide To The Taxation Of Sportsmen And Sportswomen written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Athletes categories.
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.
International Taxation Of Artistes Sportsmen
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Author : Xavier Oberson
language : en
Publisher: Emile Bruylant
Release Date : 2009
International Taxation Of Artistes Sportsmen written by Xavier Oberson and has been published by Emile Bruylant this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Aliens categories.
Following a global trend, artistes and sportsmen are increasingly mobile. This book uses the knowledge of a number of tax specialists of various domestic tax laws. Such a combination will give the reader a good overview of the different tax models that are used in countries such as Switzerland, Austria, France, the Netherlands, Canada, Spain, Russia, Poland and Ireland. Based on this solid domestic knowledge of the theoretical as well prastical issues raised by this specific category of taxpayer, this book will then dive in the depth of the international tax law. Issues regarding the taxation of non-resident artistes and sportsmen as well as rather technical concerns such as the deduction of expenses and the tax credit will be treated. Finally the reader will have the opportunity to understand the tax related issues involved in the organization of a multinational event such as a football championship and a music festival. The various contributions found in this book are the results of a conference help in Geneva in October 2007 on the International taxation of Artistes and Sportsmen. Such an event as well as this publication are only the first steps to the apprehension of the tax phenomena that constitute the taxation of artistes and sportsmen.
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).
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.