The Resource Tax exemptions for EURO 2012 in Poland and Ukraine

Tax exemptions for EURO 2012 in Poland and Ukraine

Label
Tax exemptions for EURO 2012 in Poland and Ukraine
Title
Tax exemptions for EURO 2012 in Poland and Ukraine
Creator
Subject
Language
  • eng
  • eng
Summary
This note provides an overview of the special tax regimes applicable in Poland and Ukraine in conjunction with the EURO 2012 football tournament, in particular the tax treatment applicable to teams and their players, as well as exemptions for other persons working at the tournament. It considers participating national teams/residence states of football players, general national tax rules in Poland and Ukraine, taxation of sportsmen under Article 17 of the OECD Model, obstacles following from Article 17, income earned from EURO 2012, football's attempt to circumvent Article 17, Poland and Ukraine's tax treaties, obligations towards UEFA accepted by the Host Countries, unilateral tax measures adopted by Poland and Ukraine, and comparison of national exemptions and the effect of tax treaty provisions
Citation source
In: European taxation. - Amsterdam. - Vol. 52 (2012),
http://library.link/vocab/creatorName
  • Tetłak, K
  • Molenaar, D
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • sportsperson
  • exemption
  • tax treaty
Label
Tax exemptions for EURO 2012 in Poland and Ukraine
Instantiates
Publication
Note
20120731
Other control number
et061211.pdf
Label
Tax exemptions for EURO 2012 in Poland and Ukraine
Publication
Note
20120731
Other control number
et061211.pdf

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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