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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.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD,
2016.
|
| Colección: | EC and International Tax Law Ser.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Mu 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_on1152060260 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m d | ||
| 007 | cr ||||||||||| | ||
| 008 | 200530s2016 ne o ||| 0 eng d | ||
| 040 | |a EBLCP |b eng |c EBLCP |d REDDC |d OCLCO |d OCLCF |d OCLCO |d SFB |d OCLCQ |d OCLCO | ||
| 020 | |a 9789087223625 | ||
| 020 | |a 9087223625 | ||
| 029 | 1 | |a AU@ |b 000068482887 | |
| 035 | |a (OCoLC)1152060260 | ||
| 050 | 4 | |a K4487.E58 |b .M357 2016 | |
| 082 | 0 | 4 | |a 343.04 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Maisto, Guglielmo. | |
| 245 | 1 | 0 | |a Taxation of Entertainers and Sportspersons Performing Abroad |h [electronic resource]. |
| 260 | |a Amsterdam : |b IBFD, |c 2016. | ||
| 300 | |a 1 online resource (720 p.). | ||
| 490 | 1 | |a EC and International Tax Law Ser. ; |v v.13 | |
| 500 | |a Description based upon print version of record. | ||
| 520 | |a This book provides a unique and detailed insight into the taxation of entertainers and sportspersons in an international context. | ||
| 505 | 0 | |a 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. | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 610 | 2 | 0 | |a Organisation for Economic Co-operation and Development. |b Committee on Fiscal Affairs. |t Model tax convention on income and on capital |v Congresses. |
| 630 | 0 | 7 | |a Model tax convention on income and on capital (Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs) |2 fast |
| 650 | 0 | |a Double taxation |v Congresses. | |
| 650 | 0 | |a Entertainers |x Taxation |x Law and legislation |v Congresses. | |
| 650 | 0 | |a Sports personnel |x Taxation |x Law and legislation |v Congresses. | |
| 650 | 6 | |a Double imposition |v Congrès. | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Entertainers |x Taxation |x Law and legislation |2 fast | |
| 655 | 7 | |a Conference papers and proceedings |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Maisto, Guglielmo |t Taxation of Entertainers and Sportspersons Performing Abroad |d Amsterdam : IBFD,c2016 |z 9789087223618 |
| 830 | 0 | |a EC and International Tax Law Ser. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176443 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176443 | ||
| 994 | |a 92 |b IZTAP | ||