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
  • 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?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/G-I/GSLTR/3_33-37.zip
Publication
Note
20130107

Library Locations

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