The Resource Host city contract as a basis for tax exemption for major sporting events: towards privatization of sports tax law?

Host city contract as a basis for tax exemption for major sporting events: towards privatization of sports tax law?

Label
Host city contract as a basis for tax exemption for major sporting events: towards privatization of sports tax law?
Title
Host city contract as a basis for tax exemption for major sporting events: towards privatization of sports tax law?
Creator
Subject
Language
eng
Summary
This article describes the procedure for concluding host city contracts, assesses the exiting role of international sports organizations as rule-makers, and asks whether the commitment to offer sports mega-events a tax immunity amounts to the privatization of tax law. Two important intertwined aspects of such commitment include its public law nature, resulting from an agreement based on private law, and a potential violation of the principle of separation of powers with respect to the competence to enact tax law
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 3 (2012),
http://library.link/vocab/creatorName
Tetłak, K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • sportsperson
  • exemption
Label
Host city contract as a basis for tax exemption for major sporting events: towards privatization of sports tax law?
Instantiates
Publication
Label
Host city contract as a basis for tax exemption for major sporting events: towards privatization of sports tax law?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932