Author: Dick Molenaar
Publisher: IBFD
ISBN: 9076078874
Category : Double taxation
Languages : en
Pages : 439
Book Description
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.
Taxation of International Performing Artistes
Author: Dick Molenaar
Publisher: IBFD
ISBN: 9076078874
Category : Double taxation
Languages : en
Pages : 439
Book Description
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.
Publisher: IBFD
ISBN: 9076078874
Category : Double taxation
Languages : en
Pages : 439
Book Description
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.
Taxation of International Performing Artistes
Taxation of the Visual and Performing Artist
Author: Linda Johnson
Publisher:
ISBN:
Category : Artists
Languages : en
Pages : 96
Book Description
Publisher:
ISBN:
Category : Artists
Languages : en
Pages : 96
Book Description
Taxation of the Visual and Performing Artist
Issues in International Taxation Thin Capitalisation - Taxation of Entertainers, Artistes and Sportsmen
Author: OECD
Publisher: OECD Publishing
ISBN: 9264975438
Category :
Languages : en
Pages : 64
Book Description
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",
Publisher: OECD Publishing
ISBN: 9264975438
Category :
Languages : en
Pages : 64
Book Description
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",
Taxation of Artistes and Sportsmen in International Tax Law
Author: Walter Loukota
Publisher:
ISBN: 9783707312058
Category : Aliens
Languages : en
Pages : 502
Book Description
Publisher:
ISBN: 9783707312058
Category : Aliens
Languages : en
Pages : 502
Book Description
Judicial Interpretation of Tax Treaties
Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Category : Business & Economics
Languages : en
Pages : 699
Book Description
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.
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Category : Business & Economics
Languages : en
Pages : 699
Book Description
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.
Europe-China Tax Treaties
Author: Michael Lang
Publisher: Kluwer Law International B.V.
ISBN: 9041132163
Category : Law
Languages : en
Pages : 322
Book Description
This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. --
Publisher: Kluwer Law International B.V.
ISBN: 9041132163
Category : Law
Languages : en
Pages : 322
Book Description
This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. --
Taxation Of Artistes And Sportsmen In International Tax Law
Author: Michael Lang
Publisher:
ISBN: 9788171944620
Category :
Languages : en
Pages : 504
Book Description
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.
Publisher:
ISBN: 9788171944620
Category :
Languages : en
Pages : 504
Book Description
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.
Taxation of the Visual and Performing Artist
Author: Texas Accountants and Lawyers for the Arts
Publisher:
ISBN:
Category : Artists
Languages : en
Pages : 104
Book Description
Publisher:
ISBN:
Category : Artists
Languages : en
Pages : 104
Book Description