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The Resource Taxation of international sportsmen

Taxation of international sportsmen

Label
Taxation of international sportsmen
Title
Taxation of international sportsmen
Creator
Subject
Language
  • eng
  • eng
Summary
This book analyses the tax treatment of income received from participation in international sports competition and the extent to which double tax treaty provisions based on article 17 of the OECD Model Tax Convention can be used to regulate the taxation of international sportsmen in the context of sports mega-events. The current rules of international law relating to the taxation of income of sportsmen do not fulfil their functions in the context of international sports mega-events. Indeed, fiscal measures developed in the current practice of organizing major sports tournaments are inconsistent and often incompatible with the general principles of international law and domestic law of the host countries. In particular, comparative research shows that despite the right to tax foreign sportsmen, host countries of the Olympic Games and football championships are increasingly ready to exempt the champions from income tax under one-off tax regimes. This book provides a detailed analysis of the tax breaks offered to non-resident players to supplement or even replace article 17 of the OECD Model and national law based on it. The book also provides an insight into why such alternative measures are adopted and whether article 17 could be changed to meet the requirements of today's championships
http://library.link/vocab/creatorName
Tetłak, K
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
vol. 30
http://library.link/vocab/subjectName
  • OECD Model
  • sportsperson
  • tax treaty
  • allocation of income
  • source of income
  • income classification
  • UN Model
  • sponsorship
  • employment income
  • exemption
Label
Taxation of international sportsmen
Instantiates
Publication
Extent
xiv, 330 p.
Isbn
9789087222390
Isbn Type
(print)
Note
20140714
Label
Taxation of international sportsmen
Publication
Extent
xiv, 330 p.
Isbn
9789087222390
Isbn Type
(print)
Note
20140714

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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