Processing...
Continue shopping Go to cart
return to product list

Taxation of Entertainers and Sportspersons Performing Abroad

This book provides a unique and detailed insight into the taxation of entertainers and sportspersons in an international context.
tab_0
Title:

Taxation of Entertainers and Sportspersons Performing Abroad

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-361-8

Type of publication:

Print book

Number of pages:

600

Terms:

Shipping fees apply. View shipping information

Price:
EUR 115 / USD 135 (VAT excl.)
Order Print
tab_1
Title:

Taxation of Entertainers and Sportspersons Performing Abroad

Series:

Volume 13 in the EC and International Tax Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-362-5

Type of publication:

eBook

Number of pages:

600

Other:

Please note: Adobe Digital Editions is required

Read our eBook FAQ | Download sample | Demo

Price:
EUR 92 / USD 108 (VAT excl.)
Order eBook
tab_2
Title:

Taxation of Entertainers and Sportspersons Performing Abroad

Series:

Volume 13 in the EC and International Tax Series

Editor(s):
Guglielmo Maisto
Date of publication:
ISBN:

978-90-8722-361-8

Type of publication:

Online book

Number of pages:

600

Access:

Up to 5 users. View purchase information

Price:
EUR 115 / USD 135 (VAT excl.)
Order Online Book
tab_offer
  • Order both the print and online version of a book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Order both the print and eBook version of a book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 11 or more books of the same format (this goes for each of the formats). The offer is not valid for resellers.
  • Students are entitles to a 50% discount on IBFD books (valid student card required).
 

 

Taxation of Entertainers and Sportspersons Performing Abroad

Why this book?

Taxation of Entertainers and Sportspersons Performing Abroad, comprising the proceedings and working documents of an annual seminar held in Milan in November 2015, is a detailed and comprehensive study on the taxation of highly mobile individuals engaged in the artistic and sports sectors. It begins with a comparative analysis of the domestic tax regime of such individuals and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union.
 
The book then moves to selected tax treaty issues. In particular, it analyses: (i) the history of article 17 of the OECD Model Tax Convention; (ii) recent developments concerning that article, particularly the 2014 amendments to the Commentary on Article 17 of the OECD Model Convention; (iii) tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons; and (iv) the taxation of income from image rights, sponsorship and advertising.
 
Special attention is devoted to the application of article 17(2) of the OECD Model Convention, issues concerning the elimination of international double taxation and the taxation of international sport events and tournaments, such as the Olympic Games and the UEFA and FIFA Championships.
 
Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices by various states, including Argentina, Australia, Austria, Belgium, Canada, France, Germany, Italy, the Netherlands, Poland, Portugal, Spain, Switzerland, the United Kingdom and the United States.
 
This book presents a unique and detailed insight into the taxation of entertainers and sportspersons in an international context and is therefore an essential reference source for international tax students, practitioners and academics.

 

Downloads

 

This book is part of the EC and International Tax Law Series

 

 

Editor(s)

Guglielmo Maisto

 

Contributor(s)

Chris Anderson, Ruth Bloch-Riemer, Axel Cordewener, Michael Dirkis, Augusto Fantozzi, Lance Fraser, Daniel Gutmann, Angel Juarez, Euan Lawson, Tiago Marreiros Moreira, Matthias Mayer, Alejandro E. Messineo, Dick Molenaar, Monica Oliveira, Andrea Parolini, Alexander Rust, Stéphane Rychen, Jacques Sasseville, Carsten Schlotter, Mario Tenore, Karolina TetÅ‚ak, Anne Mieke Vandekerkhove, Ellen Vandingenen, Ivana Zivanovic, Stephanie Zolles
As we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.

 

return to product list