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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Maisto, Guglielmo
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, 2016.
Colección:EC and International Tax Law Ser.
Temas:
Organisation for Economic Co-operation and Development. > Committee on Fiscal Affairs. > Model tax convention on income and on capital > Congresses.
Model tax convention on income and on capital (Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs)
Double taxation > Congresses.
Entertainers > Taxation > Law and legislation > Congresses.
Sports personnel > Taxation > Law and legislation > Congresses.
Double imposition > Congrès.
Double taxation
Entertainers > Taxation > Law and legislation
Conference papers and proceedings
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.

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