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Taxation of international sportsmen /
"This book analyses the tax treatment of income received from participation in international sports competition and the extent to which double tax treaty provisions based on article 17 of the OECD Model Tax Convention can be used to regulate the taxation of international sportsmen in the contex...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[The Netherlands] :
IBFD,
2014.
|
| Colección: | IBFD Doctoral Series ;
vol. 30 |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Mi 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_ocn905561968 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr |nu---auuuu | ||
| 008 | 150325t20142015ne ob 000 0 eng | ||
| 040 | |a AU@ |b eng |e rda |c AU@ |d OCLCO |d OCLCQ |d YDX |d OCLCF |d DIBIB |d OCLCA |d OCLCQ |d OCL |d OCLCO |d OCLCQ |d EBLCP |d SFB |d OCLCQ |d OCLCO | ||
| 019 | |a 1259284288 | ||
| 020 | |a 9789087222390 |q (online) | ||
| 020 | |a 9087222394 |q (online) | ||
| 020 | |a 9789087222406 |q (eBook) | ||
| 020 | |a 9087222408 | ||
| 029 | 0 | |a AU@ |b 000054453687 | |
| 035 | |a (OCoLC)905561968 |z (OCoLC)1259284288 | ||
| 050 | 0 | 0 | |a K4535 |b .T48 2014 |
| 082 | 0 | 4 | |a 336.278796 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Tetłak, Karolina, |e author |4 aut | |
| 245 | 1 | 0 | |a Taxation of international sportsmen / |c Karolina Tetłak. |
| 264 | 1 | |a [The Netherlands] : |b IBFD, |c 2014. | |
| 264 | 4 | |c ©2015 | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 0 | |a IBFD Doctoral Series ; |v vol. 30 | |
| 500 | |a Title from title screen (viewed on March 25, 2015). | ||
| 500 | |a Part of the IBFD tax research platform. | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a Historical background and legal and organizational framework for earning income from sports -- General rules for the income tax treatment of sportsmen under double tax treaties -- Tax treatment of various types of income of international sportsmen under double tax treaties -- Special tax treatment of international sportsmen at selected sports events -- Proposed tax treatment of international sportsmen -- Summary and conclusions -- References. | |
| 506 | |a Available to subscribers. | ||
| 520 | |a "This book analyses the tax treatment of income received from participation in international sports competition and the extent to which double tax treaty provisions based on article 17 of the OECD Model Tax Convention can be used to regulate the taxation of international sportsmen in the context of sports mega-events." "The current rules of international law relating to the taxation of income of sportsmen do not fulfil their functions in the context of international sports mega-events. Indeed, fiscal measures developed in the current practice of organizing major sports tournaments are inconsistent and often incompatible with the general principles of international law and domestic law of the host countries. In particular, comparative research shows that despite the right to tax foreign sportsmen, host countries of the Olympic Games and football championships are increasingly ready to exempt the champions from income tax under one-off tax regimes | ||
| 520 | 8 | |a "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 | |
| 530 | |a Also available in print. | ||
| 546 | |a English. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Athletes |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Professional athletes |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Sports |x Taxation |x Law and legislation. | |
| 650 | 0 | |a Double taxation. | |
| 650 | 0 | |a Income tax |x Foreign income. | |
| 650 | 0 | |a Noncitizens |x Taxation |x Law and legislation. | |
| 650 | 6 | |a Double imposition. | |
| 650 | 6 | |a Impôt sur le revenu |x Revenus étrangers. | |
| 650 | 7 | |a Noncitizens |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Athletes |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Income tax |x Foreign income |2 fast | |
| 650 | 7 | |a Sports |x Taxation |x Law and legislation |2 fast | |
| 710 | 2 | |a International Bureau of Fiscal Documentation, |e publisher. |4 pbl | |
| 776 | 0 | 8 | |i Print version: |a Tetłak, Karolina. |t Taxation of international sportsmen |z 9789087222390 |w (OCoLC)886381077 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=30459295 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL30459295 | ||
| 938 | |a YBP Library Services |b YANK |n 14723029 | ||
| 994 | |a 92 |b IZTAP | ||