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The Resource Taxation of entertainers and sportspersons performing abroad

Taxation of entertainers and sportspersons performing abroad

Contributor
Summary
This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2015, is a detailed and comprehensive study on the taxation of highly mobile individuals engaged in the artistic and sports sectors. It begins with a comparative analysis of the domestic tax regime of such individuals and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the history of article 17 of the OECD Model Tax Convention; (ii) recent developments concerning that article, particularly the 2014 amendments to the Commentary on Article 17 of the OECD Model Convention; (iii) tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons; and (iv) the taxation of income from image rights, sponsorship and advertising. Special attention is devoted to the application of article 17(2) of the OECD Model Convention, issues concerning the elimination of international double taxation and the taxation of international sport events and tournaments, such as the Olympic Games and the UEFA and FIFA Championships. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices by various states, including Argentina, Australia, Austria, Belgium, Canada, France, Germany, Italy, the Netherlands, Poland, Portugal, Spain, Switzerland, the United Kingdom and the United States. This book presents a detailed insight into the taxation of entertainers and sportspersons in an international context and is therefore an important reference source for international tax students, practitioners and academics
Language
eng
Work
Publication
Extent
xxxiv, 775 p.
Contents
  • The Canadian/US experience
  • Anderson, C.
  • ; p. 3-26
  • The EU experience
  • Gutmann, D.
  • ; p. 27-35
  • The influence of EU law on the design of domestic tax law for entertainers and sportspersons
  • Rust, A.
  • ; p. 37-52
  • Historical development of article 17 OECD Model : from the League of Nations to the 2010 OECD Model
  • Parolini, A.
  • ; p. 55- 83
  • The 2014 changes to article 17 of the OECD Model Tax Convention
  • Sasseville, J.
  • ; p. 85-102
  • Tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons
  • Cordewener, A.
  • ; p. 105-135
  • Image rights, sponsoring and advertising income
  • Tenore, M.
  • ; p. 137-155
  • The application of article 17(2) of the OECD Model Convention
  • Juarez, A.
  • ; p. 157-164
  • Elimination of double taxation relief: credit vs exemption
  • Molenaar, D.
  • ; p. 165-181
  • International sports events and tournaments
  • Tetłak, K.
  • ; p. 183-210
  • Football players - employees rather than sportspersons: an exception to article 17 OECD Model
  • Rychen, S.
  • ; p. 211-226
  • Argentina
  • Messineo, A.E.
  • ; p. 229-252
  • Australia
  • Dirkis, M.
  • ; p. 253-281
  • Austria
  • Mayer, M.
  • Zolles, S.
  • ; p. 283-325
  • Belgium
  • Vandekerkhove, A.M.
  • Vandingenen, E.
  • ; p. 327-359
  • Canada
  • Anderson, C.
  • Fraser, L.
  • ; p. 361-392
  • France
  • Zivanovic, I.
  • ; p. 393-435
  • Germany
  • Schlotter, C.
  • ; p. 437-468
  • Italy
  • Tenore, M.
  • ; p. 469-505
  • Netherlands
  • Molenaar, D.
  • ; p. 507-537
  • Poland
  • Tetłak, K.
  • ; p. 539-578
  • Portugal
  • Marreiros Moreira, T.
  • ; p. 579-610
  • Spain
  • Juarez, A.
  • ; p. 611-652
  • Switzerland
  • Bloch-Riemer, R.
  • ; p. 653-696
  • United Kingdom
  • Lawson, E.
  • ; p. 697-734
  • United States
  • Oliveira, M.
  • ; p. 735-761
  • Conclusions
  • Fantozzi, A.
  • ; p. 765-772
Isbn
9789087223625
Instance
Label
Taxation of entertainers and sportspersons performing abroad
Title
Taxation of entertainers and sportspersons performing abroad
Contributor
Subject
Language
eng
Summary
This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2015, is a detailed and comprehensive study on the taxation of highly mobile individuals engaged in the artistic and sports sectors. It begins with a comparative analysis of the domestic tax regime of such individuals and then examines the influence of EU law on national law, with a particular emphasis on the jurisprudence of the Court of Justice of the European Union. The book then moves to selected tax treaty issues. In particular, it analyses: (i) the history of article 17 of the OECD Model Tax Convention; (ii) recent developments concerning that article, particularly the 2014 amendments to the Commentary on Article 17 of the OECD Model Convention; (iii) tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons; and (iv) the taxation of income from image rights, sponsorship and advertising. Special attention is devoted to the application of article 17(2) of the OECD Model Convention, issues concerning the elimination of international double taxation and the taxation of international sport events and tournaments, such as the Olympic Games and the UEFA and FIFA Championships. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices by various states, including Argentina, Australia, Austria, Belgium, Canada, France, Germany, Italy, the Netherlands, Poland, Portugal, Spain, Switzerland, the United Kingdom and the United States. This book presents a detailed insight into the taxation of entertainers and sportspersons in an international context and is therefore an important reference source for international tax students, practitioners and academics
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Maisto, G
Series statement
EC and international tax law series
Series volume
Vol. 13
http://library.link/vocab/subjectName
  • OECD Model
  • entertainer
  • sportsperson
  • EU law
  • ECJ case law
  • tax treaty
  • allocation of income
Label
Taxation of entertainers and sportspersons performing abroad
Instantiates
Publication
Contents
  • The Canadian/US experience
  • Anderson, C.
  • ; p. 3-26
  • The EU experience
  • Gutmann, D.
  • ; p. 27-35
  • The influence of EU law on the design of domestic tax law for entertainers and sportspersons
  • Rust, A.
  • ; p. 37-52
  • Historical development of article 17 OECD Model : from the League of Nations to the 2010 OECD Model
  • Parolini, A.
  • ; p. 55- 83
  • The 2014 changes to article 17 of the OECD Model Tax Convention
  • Sasseville, J.
  • ; p. 85-102
  • Tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons
  • Cordewener, A.
  • ; p. 105-135
  • Image rights, sponsoring and advertising income
  • Tenore, M.
  • ; p. 137-155
  • The application of article 17(2) of the OECD Model Convention
  • Juarez, A.
  • ; p. 157-164
  • Elimination of double taxation relief: credit vs exemption
  • Molenaar, D.
  • ; p. 165-181
  • International sports events and tournaments
  • Tetłak, K.
  • ; p. 183-210
  • Football players - employees rather than sportspersons: an exception to article 17 OECD Model
  • Rychen, S.
  • ; p. 211-226
  • Argentina
  • Messineo, A.E.
  • ; p. 229-252
  • Australia
  • Dirkis, M.
  • ; p. 253-281
  • Austria
  • Mayer, M.
  • Zolles, S.
  • ; p. 283-325
  • Belgium
  • Vandekerkhove, A.M.
  • Vandingenen, E.
  • ; p. 327-359
  • Canada
  • Anderson, C.
  • Fraser, L.
  • ; p. 361-392
  • France
  • Zivanovic, I.
  • ; p. 393-435
  • Germany
  • Schlotter, C.
  • ; p. 437-468
  • Italy
  • Tenore, M.
  • ; p. 469-505
  • Netherlands
  • Molenaar, D.
  • ; p. 507-537
  • Poland
  • Tetłak, K.
  • ; p. 539-578
  • Portugal
  • Marreiros Moreira, T.
  • ; p. 579-610
  • Spain
  • Juarez, A.
  • ; p. 611-652
  • Switzerland
  • Bloch-Riemer, R.
  • ; p. 653-696
  • United Kingdom
  • Lawson, E.
  • ; p. 697-734
  • United States
  • Oliveira, M.
  • ; p. 735-761
  • Conclusions
  • Fantozzi, A.
  • ; p. 765-772
Extent
xxxiv, 775 p.
Isbn
9789087223625
Isbn Type
(ebook)
Issn
1574-969X
Label
Taxation of entertainers and sportspersons performing abroad
Publication
Contents
  • The Canadian/US experience
  • Anderson, C.
  • ; p. 3-26
  • The EU experience
  • Gutmann, D.
  • ; p. 27-35
  • The influence of EU law on the design of domestic tax law for entertainers and sportspersons
  • Rust, A.
  • ; p. 37-52
  • Historical development of article 17 OECD Model : from the League of Nations to the 2010 OECD Model
  • Parolini, A.
  • ; p. 55- 83
  • The 2014 changes to article 17 of the OECD Model Tax Convention
  • Sasseville, J.
  • ; p. 85-102
  • Tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons
  • Cordewener, A.
  • ; p. 105-135
  • Image rights, sponsoring and advertising income
  • Tenore, M.
  • ; p. 137-155
  • The application of article 17(2) of the OECD Model Convention
  • Juarez, A.
  • ; p. 157-164
  • Elimination of double taxation relief: credit vs exemption
  • Molenaar, D.
  • ; p. 165-181
  • International sports events and tournaments
  • Tetłak, K.
  • ; p. 183-210
  • Football players - employees rather than sportspersons: an exception to article 17 OECD Model
  • Rychen, S.
  • ; p. 211-226
  • Argentina
  • Messineo, A.E.
  • ; p. 229-252
  • Australia
  • Dirkis, M.
  • ; p. 253-281
  • Austria
  • Mayer, M.
  • Zolles, S.
  • ; p. 283-325
  • Belgium
  • Vandekerkhove, A.M.
  • Vandingenen, E.
  • ; p. 327-359
  • Canada
  • Anderson, C.
  • Fraser, L.
  • ; p. 361-392
  • France
  • Zivanovic, I.
  • ; p. 393-435
  • Germany
  • Schlotter, C.
  • ; p. 437-468
  • Italy
  • Tenore, M.
  • ; p. 469-505
  • Netherlands
  • Molenaar, D.
  • ; p. 507-537
  • Poland
  • Tetłak, K.
  • ; p. 539-578
  • Portugal
  • Marreiros Moreira, T.
  • ; p. 579-610
  • Spain
  • Juarez, A.
  • ; p. 611-652
  • Switzerland
  • Bloch-Riemer, R.
  • ; p. 653-696
  • United Kingdom
  • Lawson, E.
  • ; p. 697-734
  • United States
  • Oliveira, M.
  • ; p. 735-761
  • Conclusions
  • Fantozzi, A.
  • ; p. 765-772
Extent
xxxiv, 775 p.
Isbn
9789087223625
Isbn Type
(ebook)
Issn
1574-969X

Subject

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