Author: Walter Loukota
Publisher:
ISBN: 9783707312058
Category : Aliens
Languages : en
Pages : 502
Book Description
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
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.
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 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 Entertainers, Athletes, and Artists
Author: Lionel S. Sobel
Publisher: American Bar Association
ISBN: 9781627229807
Category : Business & Economics
Languages : en
Pages : 390
Book Description
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.
Publisher: American Bar Association
ISBN: 9781627229807
Category : Business & Economics
Languages : en
Pages : 390
Book Description
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.
Taxation of International Sportsmen
Author: Karolina Tetłak
Publisher:
ISBN: 9789087222390
Category : Aliens
Languages : en
Pages : 350
Book Description
"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.
Publisher:
ISBN: 9789087222390
Category : Aliens
Languages : en
Pages : 350
Book Description
"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.
The Taxation of International Entertainers and Athletes:All the World's a Stage
Author: Daniel Sandler
Publisher: Springer
ISBN: 9789041101181
Category : Business & Economics
Languages : en
Pages : 0
Book Description
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.
Publisher: Springer
ISBN: 9789041101181
Category : Business & Economics
Languages : en
Pages : 0
Book Description
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.
International Taxation of Artistes & Sportsmen
Author: Xavier Oberson
Publisher:
ISBN: 9783725557042
Category : Aliens
Languages : en
Pages : 278
Book Description
Publisher:
ISBN: 9783725557042
Category : Aliens
Languages : en
Pages : 278
Book Description
The International Guide to the Taxation of Sportsmen and Sportswomen
Author: Rijkele Betten
Publisher:
ISBN: 9789076078410
Category : Athletes
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9789076078410
Category : Athletes
Languages : en
Pages :
Book Description
Source Versus Residence
Author: Michael Lang
Publisher:
ISBN: 9789041127631
Category : Aliens
Languages : en
Pages : 0
Book Description
The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives.
Publisher:
ISBN: 9789041127631
Category : Aliens
Languages : en
Pages : 0
Book Description
The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives.