Download or read book International Taxation of Sportsmen and Entertainers Seminar Universit 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.

Download or read book The Taxation of the International Entertainer and Athlete written by International Business Communications. Legal Studies and Services ltd and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.

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",

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.

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.

Download or read book Seminar on Taxation of Sportsmen and Entertainers written by and published by . This book was released on 1984 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.

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:

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 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:

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 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:

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).

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:

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.