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Taxation Of Entertainers Athletes And Artists
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Book Synopsis Taxation of Entertainers, Athletes, and Artists by : Lionel S. Sobel
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.
Book Synopsis The Taxation of International Entertainers and Athletes:All the World's a Stage by : Daniel Sandler
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.
Book Synopsis Taxation of Foreign Entertainers and Sportsmen by : Beate Erwin
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).
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.
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)
Book Synopsis Thin Capitalisation ; Taxation of Entertainers, Artistes and Sportsmen by : Organisation for Economic Co-operation and Development
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.
Download or read book Taxation of Entertainers written by and published by . This book was released on 1984 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Issues in International Taxation Thin Capitalisation - Taxation of Entertainers, Artistes and Sportsmen by : OECD
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",
Book Synopsis Taxation of Non-Resident Entertainers by : International Fiscal Association Staff
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.
Book Synopsis Tax and Financial Planning for Sportsmen and Entertainers by : Richard Baldwin
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:
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 Tax Planning and Contract Negotiating Techniques for Creative Persons, Professional Athletes and Entertainers by : Gregory J. Reed
Download or read book Tax Planning and Contract Negotiating Techniques for Creative Persons, Professional Athletes and Entertainers written by Gregory J. Reed and published by . This book was released on 1978 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation of the Entertainment Industry by : Schuyler M. Moore
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.
Book Synopsis Tolley's Taxation of Non-resident Entertainers and Sportsmen by : Robert W. Maas
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:
Book Synopsis Taxation of the Visual and Performing Artist by : Linda Johnson
Download or read book Taxation of the Visual and Performing Artist written by Linda Johnson and published by . This book was released on 1983 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The New Tax Guide for Artists of Every Persuasion by : Peter Jason Riley
Download or read book The New Tax Guide for Artists of Every Persuasion written by Peter Jason Riley and published by Hal Leonard Corporation. This book was released on 2002 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peter Jason Riley is a CPA who for many years has practiced in the Boston area. His book opens with basic material that applies to everyone, offering a roadmap through today's tax landscape and general discussions of different types of income, various kinds of expenses and IRS-allowed tax deductions. Following are the chapters that deal with the specific tax situation relevant to each category of artist. These range from the cost of acting lessons and makeup through depreciation of guitars and the maintenance of home studios to income from teaching jobs and royalties. In the final sections of the book, Riley considers various ways performers and other arts professionals can reduce their taxes, explains how to prepare for an audit, and suggests ways to locate, evaluate, choose and effectively work with a professional arts-oriented tax advisor.
Book Synopsis Taxation of International Performing Artistes by : Dick Molenaar
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.
Book Synopsis Taxation of Artistes and Sportsmen in International Tax Law by : Walter Loukota
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:
