Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Taxation Of Non Resident Entertainers 2000 full books in PDF, epub, and Kindle. Read online Taxation Of Non Resident Entertainers 2000 ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (14 download)
Download or read book Taxation of Non-Resident Entertainers (2000) written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Fiscal Association Staff
Publisher : Springer
ISBN 13 : 9789041102850
Total Pages : 0 pages
Book Rating : 4.1/5 (28 download)
Download or read book Taxation of Non-Resident Entertainers written by International Fiscal Association Staff and published by Springer. This book was released on 1996-10-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Cannes, France, in 1995 during the 49th congress of the International Fiscal Association. Survey of the international tax treatment of non-resident entertainers and athletes under both domestic law and tax treaties. Introduction summarizes the main issues including source and characterization of income, loan out companies and definition of entertainers and athletes.
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 : Robert W. Maas
Publisher :
ISBN 13 : 9780854593125
Total Pages : 73 pages
Book Rating : 4.5/5 (931 download)
Download or read book Tolley's Taxation of Non-resident Entertainers and Sportsmen written by Robert W. Maas and published by . This book was released on 1987 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ontario. Corporations Tax Branch
Publisher :
ISBN 13 :
Total Pages : 5 pages
Book Rating : 4.:/5 (629 download)
Download or read book Non-Resident Entertainers - Subject written by Ontario. Corporations Tax Branch and published by . This book was released on 1979 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Schuyler M. Moore
Publisher : CCH
ISBN 13 : 9780808019268
Total Pages : 444 pages
Book Rating : 4.0/5 (192 download)
Download or read book Taxation of the Entertainment Industry written by Schuyler M. Moore and published by CCH. This book was released on 2008 with total page 444 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of the Entertainment Industry (Ninth Edition) is an insightful treatise that helps practitioners spot unique issues before they become problems, interpret rules and regulations correctly, make business decisions that lower taxes, and ensure compliance with the law. This valuable reference by expert practitioner and author, Schuyler Moore, provides in-depth treatment of the taxation of film and television industries, including music and sports. It provides insights on proven strategies and techniques for achieving solid bottom-line results for those practitioners with clients within the entertainment industry.
Author :
Publisher :
ISBN 13 :
Total Pages : 7 pages
Book Rating : 4.:/5 (95 download)
Download or read book Taxation of Non-UK Resident Entertainers and Sportsmen written by and published by . This book was released on 1987 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt: An explanation of the UK direct tax treatment of UK source earnings of non-resident entertainers and sportsmen following the introduction of UK withholding tax on such earnings in 1986.
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 : Milton Meisels
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (12 download)
Download or read book Taxation of Nonresident Alien Entertainers written by Milton Meisels and published by . This book was released on 1982 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (3 download)
Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 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 : Great Britain. Board of Inland Revenue
Publisher :
ISBN 13 :
Total Pages : 13 pages
Book Rating : 4.:/5 (314 download)
Download or read book Non-resident entertainers and sportsmen written by Great Britain. Board of Inland Revenue and published by . This book was released on 1986 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Guglielmo Maisto
Publisher :
ISBN 13 : 9789087223618
Total Pages : 600 pages
Book Rating : 4.2/5 (236 download)
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.
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 : R. Brendan Hanlon
Publisher : Drama Publishers
ISBN 13 :
Total Pages : 108 pages
Book Rating : 4.:/5 (43 download)
Download or read book A Guide to Taxes and Record Keeping for Performers, Designers, Directors written by R. Brendan Hanlon and published by Drama Publishers. This book was released on 1978 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniel Vitor Bellan
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041132783
Total Pages : 466 pages
Book Rating : 4.0/5 (411 download)
Download or read book Individuals' Income Under Double Taxation Conventions written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.
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.
