The International Guide To The Taxation Of Sportsmen And Sportswomen


The International Guide To The Taxation Of Sportsmen And Sportswomen
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The International Guide To The Taxation Of Sportsmen And Sportswomen


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.




The International Guide To The Taxation Of Sportsmen And Sportswomen


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.




The International Guide To The Taxation Of Sportsmen And Sportswomen


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 categories.




Taxation Of International Sportsmen


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 categories.




Guide To Taxation Of Sportspersons In Certain Relevant Jurisdict


Guide To Taxation Of Sportspersons In Certain Relevant Jurisdict
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Author : Garrigues
language : en
Publisher:
Release Date : 2008-11-05

Guide To Taxation Of Sportspersons In Certain Relevant Jurisdict written by Garrigues and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-11-05 with categories.


In a commercially borderless world it's increasingly common for sportspersons to change teams and country of residence. Given that reality, deciding what offer to accept often transcends athletics since the tax implications of that choice can have far reaching financial implications. This insightful work offers a concise description of the tax issues that affect a sportsperson relocating to the most common countries of origin and destination for sportspersons. It takes an essentially descriptive approach, opting to set forth the general personal tax framework the athlete will face. The aim is to create a resource of first reference providing the reader with a practical overview of the key issues they need to consider. Among the topics covered are the rules on inbound expatriates, tax treatment of image rights, exploitation of image rights through corporate vehicles, tax treatment of nonresidents, and the concept of andquot;residenceandquot;. This practical reference is the result of a collaboration between the highly regarded Spanish law firm Garrigues and the TAXAND network of global tax advisors.



The Taxation Of International Entertainers And Athletes All The World S A Stage


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.



Klaus Vogel On Double Taxation Conventions


Klaus Vogel On Double Taxation Conventions
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Author : Ekkehart Reimert
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-01-18

Klaus Vogel On Double Taxation Conventions written by Ekkehart Reimert 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 2022-01-18 with Law categories.


Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has been completely revised and updated to give you a full and current account of double tax conventions (DTCs). DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers. Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature upto and including 2020. Previous editions of the Vogel have been routinely relied on by courts around the world including Australia, Canada, Germany, India, South Africa, the Netherlands and United Kingdom. What’s new in this edition? There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. You’ll find: Reports about major features in the DTC practice of many leading jurisdictions, such as: the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US Sections on divergent country practice covering their national models and networks of bilateral DTCs Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries This new Fifth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs. On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences. How this will help you: All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as an international team of top experts to completely update and enhance the content. The writing team comprises: Editors: Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna. Authors: Johannes Becker, Federal Ministry of Finance, Berlin; Alexander Blank, University of Erlangen-Nuremberg; Katharina Blank, Federal Ministry of Finance, Berlin; Michael Blank, University of Erlangen-Nuremberg, Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Catholic University of Leuven and Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres-Reich, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, WU Vienna; Sophia Piotrowski, University of Erlangen-Nuremberg; Prof. Dr Ekkehart Reimer, Heidelberg University; Prof. Dr Alexander Rust, WU Vienna; Annika Streicher, WU Vienna; Prof. Dr. Matthias Valta, Duesseldorf University; Jens Wittendorff, Ernst & Young, Copenhagen and University of Aarhus; Kamilla Zembala, Heidelberg University



Sports Law In Bulgaria


Sports Law In Bulgaria
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Author : Boris E. Kolev
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-08-20

Sports Law In Bulgaria written by Boris E. Kolev 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 2022-08-20 with Law categories.


Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of sports law in Bulgaria deals with the regulation of sports activity by both public authorities and private sports organizations. The growing internationalization of sports inevitably increases the weight of global regulation, yet each country maintains its own distinct regime of sports law and its own national and local sports organizations. Sports law at a national or organizational level thus gains a growing relevance in comparative law. The book describes and discusses both state-created rules and autonomous self-regulation regarding the variety of economic, social, commercial, cultural, and political aspects of sports activities. Self- regulation manifests itself in the form of by-laws, and encompasses organizational provisions, disciplinary rules, and rules of play. However, the trend towards more professionalism in sports and the growing economic, social and cultural relevance of sports have prompted an increasing reliance on legal rules adopted by public authorities. This form of regulation appears in a variety of legal areas, including criminal law, labour law, commercial law, tax law, competition law, and tort law, and may vary following a particular type or sector of sport. It is in this dual and overlapping context that such much-publicized aspects as doping, sponsoring and media, and responsibility for injuries are legally measured. This monograph fills a gap in the legal literature by giving academics, practitioners, sports organizations, and policy makers access to sports law at this specific level. Lawyers representing parties with interests in Bulgaria will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative sports law.



Taxation Of International Performing Artistes


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.



Guide On Sportsperson Taxation In Certain Relevant Jurisdictions


Guide On Sportsperson Taxation In Certain Relevant Jurisdictions
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Author : Félix Plaza Romero
language : en
Publisher: Aranzadi
Release Date : 2008

Guide On Sportsperson Taxation In Certain Relevant Jurisdictions written by Félix Plaza Romero and has been published by Aranzadi this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Law categories.


The Guide is basically aimed at the advisers and representatives of sportspersons, as well as at sportspersons themselves. In a world where it is increasingly common for sportspersons to change team and country of residence, the decision on what offer to accept is no longer only down to questions of a sporting nature, as the tax treatment that the sportsperson is going to receive in the country to which he or she is moving may also tip the balance. From this perspective, knowledge of the tax treatment is a highly relevant factor when negotiating a contract, since the variation in tax rates applying to the same gross package on offer can make one country, and thus one team, a far more attractive prospect than another. The Guide presented by us offers a brief description of the tax issues that will affect a sportsperson who is relocating to certain jurisdictions. Although there are undoubtedly other jurisdictions that should be analyzed, we have picked as our starting point the most common countries of origin and destination for sportspersons. The Guide takes an essentially descriptive approach. Obviously, the aim is by no means to give an exhaustive account of the tax treatment of sportspersons in each country, but rather to describe the general personal taxation framework that they will be facing, so that, if it is felt necessary, such framework can then be explored in greater depth. As a source of reference for initial consultation, we believe that both representatives and advisers will find the Guide highly useful, although in the particular case of advisers, the Guide will also provide them with an preliminary overview of the issues to be borne in mind and analyzed by them. Issues such as the rules on inbound expatriates, the tax treatment of image rights, the exploitation of such rights through corporate vehicles, the tax treatment of nonresidents, and the concept of 'residence', are among the topics covered in this Guide.