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International Taxation Of Sportsmen And Entertainers Seminar Universite De Lausanne
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Book Synopsis Bulletin for International Fiscal Documentation by : International Bureau of Fiscal Documentation
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1982 with total page 636 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation of Entertainers and Sportspersons Performing Abroad by : Guglielmo Maisto
Download or read book Taxation of Entertainers and Sportspersons Performing Abroad written by Guglielmo Maisto and published by . This book was released on 2016 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of Entertainers and Sportspersons Performing Abroad', comprising the proceedings and working documents of an annual seminar held in Milan in November 2015, is a detailed and comprehensive study on the taxation of highly mobile individuals engaged in the artistic and sports sectors. It begins with a comparative analysis of the domestic tax regime of such individuals and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union. 0The book then moves to selected tax treaty issues. In particular, it analyses: (i) the history of article 17 of the OECD Model Tax Convention; (ii) recent developments concerning that article, particularly the 2014 amendments to the Commentary on Article 17 of the OECD Model Convention; (iii) tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons; and (iv) the taxation of income from image rights, sponsorship and advertising.
Book Synopsis The Legacy of the Olympic Games, 1984-2000 : International Symposium, Lausanne, 14th, 15th and 16th November 2002 by : Miquel de Moragas Spà
Download or read book The Legacy of the Olympic Games, 1984-2000 : International Symposium, Lausanne, 14th, 15th and 16th November 2002 written by Miquel de Moragas Spà and published by . This book was released on 2003 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Global Tax Revolution by : Chris R. Edwards
Download or read book Global Tax Revolution written by Chris R. Edwards and published by Cato Institute. This book was released on 2008 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Book Synopsis Ethics and Sport in Europe by : Dominique Bodin
Download or read book Ethics and Sport in Europe written by Dominique Bodin and published by Council of Europe. This book was released on 2011-01-01 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Defending ethics in sport is vital in order to combat the problems of corruption, violence, drugs, extremism and other forms of discrimination it is currently facing. Sport reflects nothing more and nothing less than the societies in which it takes place. However, if sport is to continue to bring benefits for individuals and societies, it cannot afford to neglect its ethical values or ignore these scourges. The major role of the Council of Europe and the Enlarged Partial Agreement on Sport (EPAS) in addressing the new challenges to sports ethics was confirmed by the 11th Council of Europe Conference of Ministers responsible for Sport, held in Athens on 11 and 12 December 2008. A political impetus was given on 16 June 2010 by the Committee of Ministers, with the adoption of an updated version of the Code of Sports Ethics (Recommendation CM/Rec(2010)9), emphasising the requisite co-ordination between governments and sports organisations. The EPAS prepared the ministerial conference and stepped up its work in an international conference organised with the University of Rennes, which was attended by political leaders, athletes, researchers and officials from the voluntary sector. The key experiences described in the conference and the thoughts that it prompted are described in this publication. All the writers share the concern that the end result should be practical action - particularly in terms of the setting of standards - that falls within the remit of the EPAS and promotes the Council of Europe's core values.
Book Synopsis Global Corruption Report: Sport by : Transparency International
Download or read book Global Corruption Report: Sport written by Transparency International and published by Routledge. This book was released on 2016-02-05 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sport is a global phenomenon engaging billions of people and generating annual revenues of more than US$ 145 billion. Problems in the governance of sports organisations, fixing of matches and staging of major sporting events have spurred action on many fronts. Yet attempts to stop corruption in sport are still at an early stage. The Global Corruption Report (GCR) on sport is the most comprehensive analysis of sports corruption to date. It consists of more than 60 contributions from leading experts in the fields of corruption and sport, from sports organisations, governments, multilateral institutions, sponsors, athletes, supporters, academia and the wider anti-corruption movement. This GCR provides essential analysis for understanding the corruption risks in sport, focusing on sports governance, the business of sport, planning of major events, and match-fixing. It highlights the significant work that has already been done and presents new approaches to strengthening integrity in sport. In addition to measuring transparency and accountability, the GCR gives priority to participation, from sponsors to athletes to supporters an essential to restoring trust in sport.
Book Synopsis Beyond the Scoreboard by : Giovanni di Cola
Download or read book Beyond the Scoreboard written by Giovanni di Cola and published by International Labor Office. This book was released on 2006 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprises a collection of papers on the role that sport plays in positevely shaping the lives of youth in both developed and developing countries.
Download or read book International Books in Print written by and published by . This book was released on 1998 with total page 1294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sports Law written by Simon Gardiner and published by Routledge. This book was released on 2012-03-12 with total page 762 pages. Available in PDF, EPUB and Kindle. Book excerpt: Long established as the market leading textbook on sports law, this much-anticipated new edition offers a comprehensive and authoritative examination of the legal issues surrounding and governing sport internationally. Locating the legal regulation of sport within an explicit socio-economic context, this refocused edition is divided into four core parts: Governance & Sport; Commercial Regulation; Sports Workplace; and Safety in Sport. Recent developments covered in this edition include: EU competition law interaction with sport under arts. 101 and 102 of the Treaty on the Functioning of the European Union; the current World Anti-Doping Agency code; analysis of the recent Court of Arbitration for Sport Jurisprudence; reforms of the transfer system in team sports; anti-discrimination provisions in sport; engagement with match fixing; a focus on the legal context of 2012 London Olympics. Essential reading for students studying sports law or sports-related courses, this textbook will also prove useful to sports law practitioners and sports administrators in need of a clear companion to the field.
Book Synopsis Handbook on the Economics of Sport by : Wladimir Andreff
Download or read book Handbook on the Economics of Sport written by Wladimir Andreff and published by Edward Elgar Publishing. This book was released on 2006 with total page 849 pages. Available in PDF, EPUB and Kindle. Book excerpt: The editors should be commended for taking on such a big task, and succeeding so well. This book should be in the library of every institution where students have to write a paper that may be related to sport, or on the shelf of any lecturer teaching economics or public finance who has even a remote interest in sport. The material is very accessible, and useful in many different settings. Ruud H. Koning, Jahrbücher f. Nationalökonomie u. Statistik Edward Elgar s brilliant market niche is identifying a topic in economics, finding editors who know the area backwards and challenging them to assemble the best cross-section of relevant articles either already published or newly commissioned. Handbook on the Economics of Sport is Edward Elgar at its very best. If you love economics you ll find many fascinating insights here; if you love sport but know little economics then this book is mostly accessible and will teach you a lot; and if you are a sports-mad economist then you will be in hog heaven. Furthermore, if, like this reviewer, you are broadly very sceptical about the reports consultants produce for governments on the supposed economic windfall from hosting a big event or subsidising a stadium then you will get a lot of good counter-arguments in this volume. Indeed there are several chapters on the above theme that I m sure I ll be copying frequently to government officials in years to come. . . The demand for sport is a fascinating subject and it is hard to pick out just one chapter from the second section. Read them all they make a wonderful 65-page treat. . . Part VI was a real feast, a smorgasbord. . . This is a magnificent piece of work and the 36-page index rounds it all off splendidly. John Blundell, Economic Affairs The book covers the most important areas of research of an emerging economic sub-discipline spanning the past half a century. It serves admirably the purpose of an introduction into the rich and growing area of reflection for all concerned. . . the editors and authors of the Handbook have done a commendable job of accumulating sophisticated material for many economists, managers, politicians and self-conscious fans, who are sure to find excellent training ground for the whole heptathlon. . . This book will be invaluable for advanced students investigating professional sport. From the point of view of lawyers, particularly those engaged with the relationship between law and sports governance, the Handbook offers invaluable analysis of the economic issues that are alluded to in those debates but rarely examined in detail. . . These insights will also prove useful for policy analysts and sports administrators for whom many sections should be considered mandatory reading. Aleksander Sulejewicz, Journal of Contemporary European Research Over 800 pages on the economics of sport. What a feast! What a treat! The editors have done a wonderful job both in terms of breadth from David Beckham to child labour in Pakistan and depth, tournaments and luxury taxes for example. . . The 86 chapters are uniformly of a very high standard and illuminating. And there are real gems in some of the contributions. British Journal on the Economics of Sport This very interesting and comprehensive book achieves its objective, namely to present an overview of research in sports economics at an introductory level. . . [The editors] have produced an excellent reference book that belongs in all academic institutions libraries. It provides extensive introduction to the growing body of literature in the rising field of economics of sport. The book s relevant monographs should be read by institutions, cities and countries prior to their committing major resources towards sports facilities or a sporting event. James Angresano, Journal of Sports Economics One could think of this book as the sports-and-economics counterpart to Joy of Cooking, because it will satisfy the needs of those with a keen interest in such subjects as the
Book Synopsis Taxation of International Sportsmen by : Karolina Tetłak
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.
Book Synopsis Financing Metropolitan Governments in Developing Countries by : Roy W. Bahl
Download or read book Financing Metropolitan Governments in Developing Countries written by Roy W. Bahl and published by Lincoln Inst of Land Policy. This book was released on 2013 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic activity that drives growth in developing countries is heavily concentrated in cities. Catchphrases such as “metropolitan areas are the engines that pull the national economy” turn out to be fairly accurate. But the same advantages of metropolitan areas that draw investment also draw migrants who need jobs and housing, lead to demands for better infrastructure and social services, and result in increased congestion, environmental harm, and social problems. The challenges for metropolitan public finance are to capture a share of the economic growth to adequately finance new and growing expenditures and to organize governance so that services can be delivered in a cost-effective way, giving the local population a voice in fiscal decision making. At the same time, care must be taken to avoid overregulation and overtaxation, which will hamper the now quite mobile economic engine of private investment and entrepreneurial initiative. Metropolitan planning has become a reality in most large urban areas, even though the planning agencies are often ineffective in moving things forward and in linking their plans with the fiscal and financial realities of metropolitan government. A growing number of success stories in metropolitan finance and management, together with accumulated experience and proper efforts and support, could be extended to a broader array of forward-looking programs to address the growing public service needs of metropolitan-area populations. Nevertheless, sweeping metropolitan-area fiscal reforms have been few and far between; the urban policy reform agenda is still a long one; and there is a reasonable prospect that closing the gaps between what we know how to do and what is actually being done will continue to be difficult and slow. This book identifies the most important issues in metropolitan governance and finance in developing countries, describes the practice, explores the gap between practice and what theory suggests should be done, and lays out the reform paths that might be considered. Part of the solution will rest in rethinking expenditure assignments and instruments of finance. The “right” approach also will depend on the flexibility of political leaders to relinquish some control in order to find a better solution to the metropolitan finance problem.
Book Synopsis International Sports Law: An Introductory Guide by : Ian S. Blackshaw
Download or read book International Sports Law: An Introductory Guide written by Ian S. Blackshaw and published by Springer. This book was released on 2017-08-09 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: With a foreword by Prof. Dr. Steve Cornelius, International Sports Law Centre, University of Pretoria, Pretoria, South Africa This book, written by an expert in the field, covers some of the following issues, namely high-profile WADA cases such as that of Maria Sharapova, the Bosman ruling, decisions by the Court of Arbitration for Sport (CAS), and footballers’ employment contracts and transfers for enormous amounts. These issues have led to sport no longer being confined to the back pages of traditional media such as newspapers, but increasingly finding its way onto the front pages and into new media. Since ancient times sport has been practised but today it is a multi-billion dollar ‘industry', and Sports Law as a discipline in its own right is developing apace and is increasingly being studied and practiced at all levels of interest and competency. Thereby creating a need amongst students, lawyers, accountants, sports marketers, promoters, agents, sports broadcasters, sports administrators and managers for some basic and general knowledge of the legal aspects of sport. This introductory guide to international sports law will serve to satisfy the needs currently not being met in present-day sports law literature, and should also be of interest to researchers and the general reader. Although the topics covered are necessarily selective, sports law being such a vast subject, they are representative of the main legal issues facing the world of sport today. Throughout the book, the reader is referred to articles, publications and other materials that provide further information on the various subjects treated in the text, thus enhancing its value and usefulness. The Law is stated as at 1 January 2017, according to the sources available at that date. Prof. Ian S. Blackshaw is an International Sports Lawyer, a Solicitor of the Supreme Court of England and Wales, and a Visiting Professor at several Universities, including Anglia Ruskin University, Cambridge, United Kingdom, and The University of Pretoria, South Africa. He is also a member of the Court of Arbitration for Sport, Lausanne, Switzerland. Specific to this book: • Written by an acknowledged expert in the field• Clear and concise presentation• Includes references throughout to further information and materials Excerpt from a book review: "Prof Ian Blackshaw has provided an excellent and comprehensive overview of the core areas and intricacies of ‘sports law’, enabling the reader to understand why it is, quite rightly, a distinct doctrine of law worthy of study and research on its own merits.""It’s an excellent guide to all aspects of sports law for lawyers – and those interested in this subject matter in general."Hilary Forde,Sports solicitor and director of racing governanceand compliance at the Irish Greyhound BoardLaw Society Gazette, Dec. 2017
Book Synopsis Domestic Attribution of Income and Taxation of International Entertainers and Sportspersons by : Erich Schaffer
Download or read book Domestic Attribution of Income and Taxation of International Entertainers and Sportspersons written by Erich Schaffer and published by . This book was released on 2017 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: The attribution of income to a certain taxpayer is an issue that virtually every tax jurisdiction has to deal with, but there is no uniform international consensus on how taxable profits are to be allocated to taxpayers, and the details on how to allocate profits are regulated individually by each state. However, consistent principles for the attribution of income are particularly of interest with regard to the application of article 17 of the OECD Model Convention, the relevant allocation rule for the income of entertainers and sportspersons. This provision applies not only to income that is directly attributable to a given entertainer or sportsperson but also to income from an entertaining or sporting activity that accrues to another person. This book provides detailed insight into the treatment of entertainers and sportspersons in international tax law, with the relevance of the domestic attribution of income for the application of tax treaties with regard to entertainers and sportspersons as the focus of attention. Given this focus, the book also establishes how allocation conflicts - i.e. situations where different states attribute the same item of income to different taxpayers according to their domestic attribution principles - can be resolved in a methodically consistent and comprehensive manner with regard to international entertainers and sportspersons.
Book Synopsis Sport, Peace, and Development by : Keith Gilbert
Download or read book Sport, Peace, and Development written by Keith Gilbert and published by Common Ground Publishing. This book was released on 2012 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Artistry in Bronze by : Jens M Daehner
Download or read book Artistry in Bronze written by Jens M Daehner and published by Getty Publications. This book was released on 2017-11-21 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers in this volume derive from the proceedings of the nineteenth International Bronze Congress, held at the Getty Center and Villa in October 2015 in connection with the exhibition Power and Pathos: Bronze Sculpture of the Hellenistic World. The study of large-scale ancient bronzes has long focused on aspects of technology and production. Analytical work of materials, processes, and techniques has significantly enriched our understanding of the medium. Most recently, the restoration history of bronzes has established itself as a distinct area of investigation. How does this scholarship bear on the understanding of bronzes within the wider history of ancient art? How do these technical data relate to our ideas of styles and development? How has the material itself affected ancient and modern perceptions of form, value, and status of works of art? www.getty.edu/publications/artistryinbronze
Book Synopsis Sports law and policy in the European Union by : Richard Parrish
Download or read book Sports law and policy in the European Union written by Richard Parrish and published by Manchester University Press. This book was released on 2013-07-19 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This electronic version has been made available under a Creative Commons (BY-NC-ND) open access license. Adopting a distinctive legal and political analysis, this book argues that the EU is receptive to the sports sectors claims for special treatment before the law. The book investigates the birth of EU sports law and policy by examining significant court decisions, the possibility of exempting sport from EU law, sport and the EU treaty, and more.
