The Resource Sergio Garcia v. Commissioner of Internal Revenue - another good round for the golfers?

Sergio Garcia v. Commissioner of Internal Revenue - another good round for the golfers?

Label
Sergio Garcia v. Commissioner of Internal Revenue - another good round for the golfers?
Title
Sergio Garcia v. Commissioner of Internal Revenue - another good round for the golfers?
Creator
Subject
Language
eng
Summary
This article examines a recent USA tax case involving the professional golfer Sergio Garcia. The case involved the determining what proportion of Garcia's endorsement income from TaylorMade (golf equipment and clothing) should be treated as royalties or personal service income and to what extent both types of income should suffer a USA tax charge
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 4 (2013),
http://library.link/vocab/creatorName
  • Horton, C
  • Swift, H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • sportsmen
  • case law
  • non-resident alien
  • royalties
  • independent personal services
  • tax treaty
  • worldwide income
Label
Sergio Garcia v. Commissioner of Internal Revenue - another good round for the golfers?
Instantiates
Publication
Label
Sergio Garcia v. Commissioner of Internal Revenue - another good round for the golfers?
Publication

Library Locations

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      52.3736660 4.9336932
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