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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Tetłak, Karolina (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [The Netherlands] : IBFD, 2014.
Colección:IBFD Doctoral Series ; vol. 30
Temas:
Athletes > Taxation > Law and legislation.
Professional athletes > Taxation > Law and legislation.
Sports > Taxation > Law and legislation.
Double taxation.
Income tax > Foreign income.
Noncitizens > Taxation > Law and legislation.
Double imposition.
Impôt sur le revenu > Revenus étrangers.
Noncitizens > Taxation > Law and legislation
Athletes > Taxation > Law and legislation
Double taxation
Income tax > Foreign income
Sports > Taxation > Law and legislation
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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