1 option
Taxation of entertainers and sportspersons performing abroad / edited by Guglielmo Maisto.
- Format:
- Book
- Conference/Event
- Conference Name:
- Taxation of entertainers and sportspersons performing abroad (Seminar) (2015 : Milan, Italy)
- Series:
- EC and international tax law series ; Volume 13.
- EC and international tax law series ; Volume 13
- Language:
- English
- Subjects (All):
- Double taxation--Congresses.
- Double taxation.
- Entertainers--Taxation--Law and legislation--Congresses.
- Entertainers.
- Sports personnel--Taxation--Law and legislation--Congresses.
- Sports personnel.
- Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Model tax convention on income and on capital--Congresses.
- Organisation for Economic Co-operation and Development.
- Physical Description:
- 1 online resource (720 pages) : illustrations.
- Edition:
- 1st ed.
- Place of Publication:
- Amsterdam, The Netherlands : IBFD, 2016.
- Summary:
- This book provides a unique and detailed insight into the taxation of entertainers and sportspersons in an international context.
- Contents:
- The Canadian/US experience / Chris Anderson
- The EU experience / Daniel Gutmann
- The influence of EU law on the design of domestic tax law for entertainers and sportspersons / Alexander Rust
- Historical development of article 17 OECD model : from the League of Nations to the 2010 OECD model / Andrea Parolini
- The 2014 changes to article 17 of the OECD model tax convention / Jacques Sasseville
- Tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons / Axel Cordewener
- Image rights, sponsoring and advertising income / Mario Tenore
- The application of article 17(2) of the OECD model convention / Angel Juarez
- Elimination of double taxation relief : credit vs exemption / Dick Molenaar
- International sports events and tournaments / Karolina Tetłak
- Football players : employees rather than sportspersons: an exception to article 17 OECD model / Stéphane Rychen
- Argentina / Alejandro E. Messineo
- Australia / Michael Dirkis
- Austria / Matthias Mayer and Stephanie Zolles
- Belgium / Anne Mieke Vandekerkhove and Ellen Vandingenen
- Canada / Chris Anderson and Lance Fraser
- France / Ivana Zivanovic
- Germany / Carsten Schlotter
- Italy / Mario Tenore
- Netherlands / Dick Molenaar
- Poland / Karolina Tetłak
- Portugal / Tiago Marreiros Moreira
- Spain / Angel Juarez
- Switzerland / Ruth Bloch-Riemer
- United kingdom / Euan Lawson
- United states / Monica Oliveira
- Conclusions / Augusto Fantozzi.
- Notes:
- Description based on print version record.
- "Based on the presentations made at the "Taxation of entertainers and sportspersons performing abroad" seminar that was held in Milan on 30 November 2015."--Foreword, page vii.
- ISBN:
- 90-8722-362-5
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