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.
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.
Download or read book Taxation of International Sports Events written by Alara E. Yazıcıoglu and published by . This book was released on 2016 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Host City Contract as a Basis for Tax Exemption for Major Sporting Events written by Karolina Tetlak and published by . This book was released on 2013 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article describes the procedure for concluding host city contracts, assesses the existing role of international sports organizations as rule-makers, and asks whether the commitment to offer sports mega-events a tax immunity amounts to the privatization of tax law. Two important intertwined aspects of such commitment include its public law nature, resulting from an agreement based on private law, and a potential violation of the principle of separation of powers with respect to the competence to enact tax law.
Download or read book Tax Information for Sponsors of Contests and Sporting Events written by United States. Internal Revenue Service and published by . This book was released on 1976 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook on International Sports Law written by Nafziger, James A.R. and published by Edward Elgar Publishing. This book was released on 2022-07-22 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of this comprehensive Handbook presents new and significantly revised chapters by leading scholars and practitioners in the burgeoning field of international sports law. National, regional and comparative dimensions of sports law are emphasized throughout, exploring a wide range of issues emerging in sports law today.
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
Download or read book Tax Treaty Case Law around the Globe 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-07-22 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Download or read book Tax Treaty Case Law around the Globe 2021 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2022-07-19 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty most important tax treaty cases that were decided around the world in 2020. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, "Tax Treaty Case Law around the Globe 2021" is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges, and academics.
Download or read book CJEU Recent Developments in Direct Taxation 2020 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2021-10-15 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: CJEU – The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Download or read book For the Good of the Game A Comparison of the Taxation of Sportspersons and Sports Organizations Outside of and During Major Sporting Events written by J. Thiede and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: While hosting a prestigious sporting event, like the Olympic Games or the FIFA World Cup, can run up against major opposition from the local population in some countries, most countries still consider it a great honour. For this reason, nations all around the globe vie with each other for the right to stage such events and make significant concessions to the sports organizations. Such concessions include in particular tax reliefs for a predefined group of persons including the participating sportspersons and sports associations. These practices have been increasingly criticized in the media and politics for economic and social reasons. Moreover, the academic literature argues that such special tax regimes distort the regular applicable international taxation principles of sportspersons and sports organizations. This paper deals with these arguments, outlines the problems arising from special tax regimes, and critically examines their justifications. For this purpose, the authors present the mechanism of special tax regimes during major sports events between 2000 and 2016 for the taxation of sportspersons and sports organizations compared to the generally applicable tax rules. The results confirm that the special tax regimes interfere negatively in the fair taxation of sportspersons, sports organizations and tournaments. Additionally, the justifications in favour of special tax regimes for major sports events prove not to be entirely convincing. On this basis, the authors discuss alternative approaches for an equitable and efficient taxation of sportspersons and sports organizations during major sports tournaments. While the issues regarding the taxation of sportspersons are solvable, this would necessitate global agreement for the fair taxation of sports organizations, which is, however, unlikely to be achieved.
Download or read book For the Good of the Game A Comparison of the Taxation of Sportspersons and Sports Organizations Outside of and During Major Sporting Events written by Jesko Thiede and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: While hosting a prestigious sporting event, like the Olympic Games or the FIFA World Cup, can run up against major opposition from the local population in some countries, most countries still consider it a great honour. For this reason, nations all around the globe vie with each other for the right to stage such events and make significant concessions to the sports organizations. Such concessions include in particular tax reliefs for a predefined group of persons including the participating sportspersons and sports associations. These practices have been increasingly criticized in the media and politics for economic and social reasons. Moreover, the academic literature argues that such special tax regimes distort the regular applicable international taxation principles of sportspersons and sports organizations. This paper deals with these arguments, outlines the problems arising from special tax regimes, and critically examines their justifications. For this purpose, the authors present the mechanism of special tax regimes during major sports events between 2000 and 2016 for the taxation of sportspersons and sports organizations compared to the generally applicable tax rules. The results confirm that the special tax regimes interfere negatively in the fair taxation of sportspersons, sports organizations and tournaments. Additionally, the justifications in favour of special tax regimes for major sports events prove not to be entirely convincing. On this basis, the authors discuss alternative approaches for an equitable and efficient taxation of sportspersons and sports organizations during major sports tournaments. While the issues regarding the taxation of sportspersons are solvable, this would necessitate global agreement for the fair taxation of sports organizations, which is, however, unlikely to be achieved.Full-text Paper.
Download or read book Social Media and Tax Law written by Alara Efsun Yazıcıoğlu and published by Taylor & Francis. This book was released on 2024-02-09 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax implications of social media are numerous and highly debated, spanning such issues as the taxation of influencers, digital barter, and digital services taxes. This book offers a detailed overall analysis of the tax implications of social media, taking into consideration the unique characteristics of social media platforms and companies. Offering a comprehensive overview of tax law as it relates to the specificities of social media, the book examines taxation of influencers, taxation of social media companies, value added tax implications of the digital barter, the role that can be played by Pigouvian taxes in the field of social media, as well as the employment of social media as a tool for tax compliance. Widespread use of social media along with the proliferation of new social media platforms demonstrate the importance of social media tax law, and this book will be an important resource for tax administrations, lawyers, and researchers.
Download or read book Taxation of International Sports Organisations written by A. Antón Antón and published by . This book was released on 2013 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: Because the title of the proposed seminar refers to taxation of international organizations, this paper deals mainly with international tax aspects of these organizations, specially, when they are involved in the organization of sport mega-events in other countries. However, in that context and as a relevant background the paper also highlights some technicalities of the Swiss domestic tax regimes applicable to these organizations (e.g., a favourable tax regime available in some cantons to international sport organizations). The paper mainly focuses on the taxation of major international sport organizations that have their headquarters in Switzerland, specially, the International Olympic Committee (IOC), the FIFA and the UEFA. When talking about the taxation of international sport organizations we have to bear in mind that most States in the world follow their demands in order to host a sport mega-event. Section IV of this paper provides an inventory of issues and problems posed by Article 107 of the EU Treaty regarding State aid in the EU for the tax exemption granted for the host States to the International Sport Organization in order to organize an sport mega-event and also provides some further remarks regarding the possible qualification of such practice as harmful tax competition regime.
Download or read book Tax Treaty Case Law around the Globe 2020 written by Eric Kemmeren and published by Linde Verlag GmbH. This book was released on 2021-08-04 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 32 most important tax treaty cases that were decided around the world in 2019. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, “Tax Treaty Case Law around the Globe 2020” is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics
Download or read book Handbook on International Sports Law written by James A. R. Nafziger and published by Edward Elgar Publishing. This book was released on 2011 with total page 585 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite taking a wide variety of forms, sport is universal. Circumstances and events generating legal issues in sport are similarly universal, but sport operates under many legal systems worldwide. Fragmentation and inconsistency in legal outcomes often result. This innovative collection of essays by leading scholars of sports law addresses a gap in the literature. It advances understanding of how different legal systems respond to common issues and offers insights into the developing international system of sports law. Researchers will find this book of inescapable assistance and interest. Hayden Opie, Melbourne Law School, Australia Nafziger and Ross have provided an enormously useful collection of incisive and integrating essays that cover the gamut of important issues in the emerging field of international sport law. Andrew Zimbalist, Smith College, US This Handbook presents a comprehensive collection of essays by leading scholars and practitioners in the burgeoning field of international sports law. The authors address significant legal issues on two gradually converging tracks: the mainstream institutional framework of the law, primarily the International Olympic Committee, international sports federations, regional and national sports authority, and the Court of Arbitration for Sport; and the commercial sports industry. Topics include the institutional structure; fundamental issues, legal principles and decisions within those institutions; mediation, arbitration and litigation of disputes; doping, gambling and the expanding use of technology in competition; athlete eligibility requirements; discrimination; and protection of athletes. The book also covers a broad range of commercial issues related to competition law and labor markets; media, image, and intellectual property rights; event sponsorships; and players' agents. Comparative analyses of young sports models and practices in North America, Europe and elsewhere supplement the general theme of international sports law. This major collection of essays on some of the most controversial, cutting-edge issues in international sports law, will be a captivating read for academics and students of sports law, sports management, international law and comparative law, as well as practicing lawyers and players agents. Senior executives and other professionals in the sports industry will also find much to interest them in this well-documented Handbook.
Download or read book Tax Treaty Case Law around the Globe 2022 written by Eric Kemmeren and published by Linde Verlag GmbH. This book was released on 2023-11-29 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that provides a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases that were decided around the world in 2021. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2022 is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
