Download or read book The International Guide to the Taxation of Sportsmen and Sportswomen written by Rijkele Betten and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The International Guide to the Taxation of Sportsmen and Sportswomen written by Rijkele Betten and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The International Guide to the Taxation of Sportsmen and Sportswomen written by Rijkele Betten and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of International Sportsmen written by Karolina Tetłak and published by . This book was released on 2014 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
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 Bulletin for International Fiscal Documentation written by and published by . This book was released on 2002 with total page 724 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Sport written by Richard Baldwin and published by . This book was released on 1994-01-01 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Guide to Taxation of Sportspersons in Certain Relevant Jurisdict written by Garrigues and published by . This book was released on 2008-11-05 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a commercially borderless world it's increasingly common for sportspersons to change teams and country of residence. Given that reality, deciding what offer to accept often transcends athletics since the tax implications of that choice can have far reaching financial implications. This insightful work offers a concise description of the tax issues that affect a sportsperson relocating to the most common countries of origin and destination for sportspersons. It takes an essentially descriptive approach, opting to set forth the general personal tax framework the athlete will face. The aim is to create a resource of first reference providing the reader with a practical overview of the key issues they need to consider. Among the topics covered are the rules on inbound expatriates, tax treatment of image rights, exploitation of image rights through corporate vehicles, tax treatment of nonresidents, and the concept of andquot;residenceandquot;. This practical reference is the result of a collaboration between the highly regarded Spanish law firm Garrigues and the TAXAND network of global tax advisors.
Download or read book Report written by International Bureau of Fiscal Documentation and published by . This book was released on 2000 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Taxation and Sport written by Scottish Sports Council and published by . This book was released on 1992 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sports Law in Bulgaria written by Boris E. Kolev and published by Kluwer Law International B.V.. This book was released on 2022-08-20 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of sports law in Bulgaria deals with the regulation of sports activity by both public authorities and private sports organizations. The growing internationalization of sports inevitably increases the weight of global regulation, yet each country maintains its own distinct regime of sports law and its own national and local sports organizations. Sports law at a national or organizational level thus gains a growing relevance in comparative law. The book describes and discusses both state-created rules and autonomous self-regulation regarding the variety of economic, social, commercial, cultural, and political aspects of sports activities. Self- regulation manifests itself in the form of by-laws, and encompasses organizational provisions, disciplinary rules, and rules of play. However, the trend towards more professionalism in sports and the growing economic, social and cultural relevance of sports have prompted an increasing reliance on legal rules adopted by public authorities. This form of regulation appears in a variety of legal areas, including criminal law, labour law, commercial law, tax law, competition law, and tort law, and may vary following a particular type or sector of sport. It is in this dual and overlapping context that such much-publicized aspects as doping, sponsoring and media, and responsibility for injuries are legally measured. This monograph fills a gap in the legal literature by giving academics, practitioners, sports organizations, and policy makers access to sports law at this specific level. Lawyers representing parties with interests in Bulgaria will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative sports law.
Download or read book Klaus Vogel on Double Taxation Conventions written by Ekkehart Reimert and published by Kluwer Law International B.V.. This book was released on 2022-01-18 with total page 3112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has been completely revised and updated to give you a full and current account of double tax conventions (DTCs). DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers. Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature upto and including 2020. Previous editions of the Vogel have been routinely relied on by courts around the world including Australia, Canada, Germany, India, South Africa, the Netherlands and United Kingdom. What’s new in this edition? There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. You’ll find: Reports about major features in the DTC practice of many leading jurisdictions, such as: the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US Sections on divergent country practice covering their national models and networks of bilateral DTCs Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries This new Fifth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs. On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences. How this will help you: All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as an international team of top experts to completely update and enhance the content. The writing team comprises: Editors: Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna. Authors: Johannes Becker, Federal Ministry of Finance, Berlin; Alexander Blank, University of Erlangen-Nuremberg; Katharina Blank, Federal Ministry of Finance, Berlin; Michael Blank, University of Erlangen-Nuremberg, Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Catholic University of Leuven and Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres-Reich, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, WU Vienna; Sophia Piotrowski, University of Erlangen-Nuremberg; Prof. Dr Ekkehart Reimer, Heidelberg University; Prof. Dr Alexander Rust, WU Vienna; Annika Streicher, WU Vienna; Prof. Dr. Matthias Valta, Duesseldorf University; Jens Wittendorff, Ernst & Young, Copenhagen and University of Aarhus; Kamilla Zembala, Heidelberg University
Download or read book Judicial Interpretation of Tax Treaties written by Carlo Garbarino and published by Edward Elgar Publishing. This book was released on 2016-10-28 with total page 699 pages. Available in PDF, EPUB and Kindle. Book excerpt: Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Download or read book Taxation and Sport written by and published by . This book was released on 1986 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Guide on Sportsperson Taxation in Certain Relevant Jurisdictions written by Félix Plaza Romero and published by Aranzadi. This book was released on 2008 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Guide is basically aimed at the advisers and representatives of sportspersons, as well as at sportspersons themselves. In a world where it is increasingly common for sportspersons to change team and country of residence, the decision on what offer to accept is no longer only down to questions of a sporting nature, as the tax treatment that the sportsperson is going to receive in the country to which he or she is moving may also tip the balance. From this perspective, knowledge of the tax treatment is a highly relevant factor when negotiating a contract, since the variation in tax rates applying to the same gross package on offer can make one country, and thus one team, a far more attractive prospect than another. The Guide presented by us offers a brief description of the tax issues that will affect a sportsperson who is relocating to certain jurisdictions. Although there are undoubtedly other jurisdictions that should be analyzed, we have picked as our starting point the most common countries of origin and destination for sportspersons. The Guide takes an essentially descriptive approach. Obviously, the aim is by no means to give an exhaustive account of the tax treatment of sportspersons in each country, but rather to describe the general personal taxation framework that they will be facing, so that, if it is felt necessary, such framework can then be explored in greater depth. As a source of reference for initial consultation, we believe that both representatives and advisers will find the Guide highly useful, although in the particular case of advisers, the Guide will also provide them with an preliminary overview of the issues to be borne in mind and analyzed by them. Issues such as the rules on inbound expatriates, the tax treatment of image rights, the exploitation of such rights through corporate vehicles, the tax treatment of nonresidents, and the concept of 'residence', are among the topics covered in this Guide.
