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Author : Walter Loukota
Publisher :
ISBN 13 : 9783707312058
Total Pages : 502 pages
Book Rating : 4.3/5 (12 download)
Download or read book Taxation of Artistes and Sportsmen in International Tax Law written by Walter Loukota and published by . This book was released on 2007 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Xavier Oberson
Publisher :
ISBN 13 : 9783725557042
Total Pages : 278 pages
Book Rating : 4.5/5 (57 download)
Download or read book International Taxation of Artistes & Sportsmen written by Xavier Oberson and published by . This book was released on 2009 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264975438
Total Pages : 64 pages
Book Rating : 4.2/5 (649 download)
Download or read book Issues in International Taxation Thin Capitalisation - Taxation of Entertainers, Artistes and Sportsmen written by OECD and published by OECD Publishing. This book was released on 1987-05-02 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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",
Author : Michael Lang
Publisher :
ISBN 13 : 9788171944620
Total Pages : 504 pages
Book Rating : 4.9/5 (446 download)
Download or read book Taxation Of Artistes And Sportsmen In International Tax Law written by Michael Lang and published by . This book was released on 2008-09-01 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Dick Molenaar
Publisher : IBFD
ISBN 13 : 9076078874
Total Pages : 439 pages
Book Rating : 4.0/5 (76 download)
Download or read book Taxation of International Performing Artistes written by Dick Molenaar and published by IBFD. This book was released on 2005 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Lionel S. Sobel
Publisher : American Bar Association
ISBN 13 : 9781627229807
Total Pages : 390 pages
Book Rating : 4.2/5 (298 download)
Download or read book Taxation of Entertainers, Athletes, and Artists written by Lionel S. Sobel and published by American Bar Association. This book was released on 2015 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the specialized issues affecting the income taxation of entertainers, athletes, and artists. It considers both domestic and international taxation. It includes numerous examples, calculations, charts and graphs.
Author : Xavier Oberson
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (186 download)
Download or read book International Taxation of Artists and Sportsmen written by Xavier Oberson and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Organisation for Economic Co-operation and Development
Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre
ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.:/5 (41 download)
Download or read book Thin Capitalisation ; Taxation of Entertainers, Artistes and Sportsmen written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre. This book was released on 1987 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the first report the various forms that hidden capitalisation can take are examined, the implications for tax yields and the ways in which countries can use double taxation treaties to deal with these situations. In the second report the problems that arise for tax authorities from entertainment and sporting activities are described and the measures they have taken to counteract non-compliance in this area.
Author : Daniel Sandler
Publisher : Springer
ISBN 13 : 9789041101181
Total Pages : 0 pages
Book Rating : 4.1/5 (11 download)
Download or read book The Taxation of International Entertainers and Athletes:All the World's a Stage written by Daniel Sandler and published by Springer. This book was released on 1995-09-21 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Rijkele Betten
Publisher :
ISBN 13 : 9789076078410
Total Pages : pages
Book Rating : 4.0/5 (784 download)
Download or read book The International Guide to the Taxation of Sportsmen and Sportswomen written by Rijkele Betten and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Beate Erwin
Publisher :
ISBN 13 : 9781633593282
Total Pages : pages
Book Rating : 4.5/5 (932 download)
Download or read book Taxation of Foreign Entertainers and Sportsmen written by Beate Erwin and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... 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).
Author : Richard Baldwin
Publisher : Lexis Law Publishing (Va)
ISBN 13 :
Total Pages : 198 pages
Book Rating : 4.3/5 (9 download)
Download or read book Tax and Financial Planning for Sportsmen and Entertainers written by Richard Baldwin and published by Lexis Law Publishing (Va). This book was released on 1987 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : D. Molenaar
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book International Taxation of Sportsmen and Entertainers : Seminar Université de Lausanne written by D. Molenaar and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The author reports on a seminar about two topics regarding the international taxation of international sportsmen and entertainers, organized by the Tax Policy Center of the University of Lausanne on 22 September 2017. The first topic dealt with current tax policy issues around art. 17 of the OECD Model Convention. The second topic was the taxation of image rights.
Author : Alara Efsun Yazıcıoğlu
Publisher : Routledge
ISBN 13 : 100009264X
Total Pages : 259 pages
Book Rating : 4.0/5 ( download)
Download or read book International Taxation Law in Sports Events written by Alara Efsun Yazıcıoğlu and published by Routledge. This book was released on 2020-07-28 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : D. Molenaar
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book New Options to Restrict Article 17 for Artistes and Sportsmen written by D. Molenaar and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: OECD has come to changes in the 2014 Commentary on Article 17 for artistes and sportsmen. It did not want to delete the article from the Model Tax Convention, although it used false reasoning to support this decision. In the meantime, major sports events (Olympics, World Cup Football) and states such as the Netherlands do not use the source taxation anymore, taking away the risk of excessive or even double taxation for artistes and sportsmen. But still the OECD has recognized that many artistes and sportsmen are having problems with source taxation. In the 2014 Commentary it recommends some exceptions, such as an exemption for groups with employees, a minimum threshold, as in the US Model Tax Convention, and the deduction of expenses. In addition, some states also limit the scope of Article 17(2) to only abusive situations. At the end of the article, the author proposes a revised Article 17 with all exceptions included.
Author : Karolina Tetłak
Publisher :
ISBN 13 : 9789087222390
Total Pages : 350 pages
Book Rating : 4.2/5 (223 download)
Download or read book Taxation of International Sportsmen written by Karolina Tetłak and published by . This book was released on 2014 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.
Author : Rijkele Betten
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (634 download)
Download or read book The International Guide to the Taxation of Sportsmen and Sportswomen written by Rijkele Betten and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
