The Resource Besteuerung international tätiger E-Sportler = Taxation of internationally active professional gamers

Besteuerung international tätiger E-Sportler = Taxation of internationally active professional gamers

Label
Besteuerung international tätiger E-Sportler = Taxation of internationally active professional gamers
Title
Besteuerung international tätiger E-Sportler = Taxation of internationally active professional gamers
Creator
Subject
Language
eng
Summary
The increasing popularity of e-sports (electronic sports), the recent media reports about an Austrian winner of the "Fortnite World Cup Finals 2019 - Duo", as well as the controversial discussions about the classification of e-sports as "sports" give reason to examine the taxation of professional gamers (so-called "pro-gamers"). This article deals with the tax treatment of non-resident professional gamers in Austria and analyses the difficulties in defining the term "sportsman" within the meaning of sec 98 para 1 subsec 3 Austrian Income Tax Act. Due to the broader understanding of the term "sportsperson" in the OECD Model Tax Convention, Art 17 OECD MC is applicable to professional gamers; their income may be taxed in the state in which the sportsperson's activities are exercised
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 29 (2019), no. 12 ; p. 574-582
http://library.link/vocab/creatorName
Steinhauser, E
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • sportsperson
  • internet
  • non-resident
  • limited tax liability
  • OECD Model
  • allocation of taxing rights
Label
Besteuerung international tätiger E-Sportler = Taxation of internationally active professional gamers
Instantiates
Publication
Label
Besteuerung international tätiger E-Sportler = Taxation of internationally active professional gamers
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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