sportsperson
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sportsperson
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- "Brexit" : potential direct tax effects in Ireland
- "La tassazione dei non residenti per le prestazioni artistiche e sportive"
- "Star companies" in international tax law
- 'Solidarity payments' in football : a general overview and their qualification in the international tax field
- 1996 - Changes in the Spanish tax system
- 2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
- 4-4-2-tax
- A foreign affair
- A fundamental change of the professional sports landscape under the 2017 U.S. tax reform : the end of like-kind exchanges for U.S. sports trades
- A hole-in-one shot for the marketing of sports image rights?
- A hurdle too far?
- A proposal for the taxation of athletes
- A separate international tax regime for nonresident athletes
- A tax too far? A review of some of the issues facing international sportsmen and sportswomen with regards to UK taxation
- Abzugsteuer bei künstlerischen, sportlichen, artistischen oder ähnlichen Darbietungen gemäss para 50a Abs. 4 EStG
- Abzugsteuer bei künstlerischen, sportlichen, artistischen oder ähnlichen Darbietungen gemäss para 50a Abs. 4 EStG
- Abzugsteuer bei künstlerischen, sportlichen, artistischen oder ähnlichen Darbietungen gemäss para 50a Abs. 4 EStG. BMF Schreiben vom 23.1. 1996
- Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017
- Adjustment of the tax systems of the new accession states to the "Acquis Communautaire" in direct taxation
- Administrative burdens for non-resident artistes and sportsmen in the light of non-discrimination clauses
- Agassi v Robinson
- Agassi v Robinson (Inspector of Taxes) : [2004] EWCA Civ 1518
- Agassi v Robinson (Inspector of Taxes) : [2004] EWHC 487 (Ch)
- Agassi v Robinson (Inspector of taxes) : [2006] UKHL 23
- Agassi v Robinson: caution! Intentionalism at work
- Agassi v Robinson: territorial limitation on withholding obligation - some confusion in the House of Lords
- Aktualisiertes Merkblatt über Entlastung vom Steuerabzug aufgrund von DBA bei Künstler- oder Sportler-Honoraren. Erl. vom 15.2.1996
- Aktuelle BFH-Rechtsprechung zum Steuerabzug nach Paragr. 50a EStG - Auswirkungen für die Praxis
- Aktuelle Möglichkeiten und Risiken der DBA-Anwendung bei beschränkt steuerpflichtigen Künstlern und Sportlern : Freistellung vom Steuerabzug nach Paragr. 50a EStG
- Aktuelle Streitpunkte zur Bemessung des Steuerabzugs nach Paragr. 50a EStG : Steuerfreiheit von Reisekosten und fehlende Steuerpflicht von bestimmten beschränkt Steuerpflichtigen
- An 'expensive' trade? Taxation of nonresident professional athletes playing in Canada
- Analysis of the case law on the scope of article 17 of the OECD Model : issues resolved and yet to be resolved
- Analysis of the first U.S.-Chile income tax treaty - part 2
- Annex to Advocate General's conclusion on whether or not Art. 17 of the OECD Model applies to the basic salaries of sportsmen
- Appearance fee paid to non-resident professional golfer
- Are professional athletes employees?
- Argentina : legal and tax aspects of transferring professional soccer players
- Armonización fiscal y aproximación de los sistemas fiscales
- Arrêté royal du 1er octobre 1992 déterminant le précompte professionnel dû sur les revenus des artistes du spectacle et des sportifs non-résidents
- Article 17(2) of the OECD Model in triangular situations : does Article 17(2) apply if the artiste or sportsman is resident in a third state?
- Article 17(3) for artistes and sportsmen: much more than an exception
- Artiesten, sporters en BTW
- Artikel 17 OESO-Modelverdrag: een stille dood?
- Artist taxation: art. 17 of the OECD Model Treaty - a relic of primeval tax times?
- Ausfallhonorare an ausländische Künstler und Sportler : Steuerabzug nach Paragr. 50a EStG, Umsatzsteuer und Künstlersozialabgabe bei Corona-bedingten Absagen
- Auslegung der "Künstler- und Sportlerklausel" des Artikels 8 Abs. 2 letzter Satz des DBA-BRD
- Auslegung der "Künstler- und Sportlerklausel"; Durchführungsverordnung zu Art. 8 Abs. 2 letzter Satz DBA-BRD
- Ausländische Künstler und Sportler im Steuerrecht : Praktikerhandbuch für Darbietungseinkünfte und Rechteüberlassungen
- Australia : taxation of athletes' image rights
- Austria: tax planning for incoming professional team sports players
- Belgium : case law on the determination of the level of a cyclist's foreign income
- Belgium : court cases on the taxation of a pension payment out of the Netherlands' Cyclist Fund to an emigrated Netherlands' professional cyclist
- Belgium : international transfers of professional football players
- Belgium, Switzerland, the Netherlands, Turkey : international transfers of professional football players : a comparative tax approach
- Belgium: tax planning for incoming professional team sports players
- België : een belastingparadijs voor Belgische artiesten en sportbeoefenaars? : deel 1
- België : een belastingparadijs voor Belgische artiesten en sportbeoefenaars? : deel 2
- Beschränkt steuerpflichtige Schriftsteller, Vortragende, Künstler, Architekten, Sportler, Artisten und Mitwirkende an Unterhaltungsdarbietungen
- Beschränkt steuerpflichtiger Mannschaftssportler : ein Eigentor des BMF beim Steuererlass für Champions-League & Co - Negativliste setzt Finanzverwaltung unter Zugzwang
- Beschränkte Steuerpflicht ausländischer Prominenter - kritische Analyse der aktuellen Rechtslage : Welches Steueraufkommen steht dem deutschen Fiskus international zu?
- Beschränkte Steuerpflicht bei künstlerischen, sportlichen, artistischen und ähnlichen Darbietungen
- Beschränkung der Freistellungsmöglichkeiten von Veranstaltungen mit ausländischen Künstlern und Sportlern durch das Steueränderungsgesetz 2015?
- Besonderheiten bei angestellten beschränkt steuerpflichtigen Künstlern und Sportlern
- Besteuerung ausländischer Berufssportler
- Besteuerung beschränkt steuerpflichtiger Künstler und Sportler : zur geplanten Neuregelung der Paragr. 50, 50a EStG
- Besteuerung beschränkt steuerpflichtiger Sportler
- Besteuerung international tätiger E-Sportler = Taxation of internationally active professional gamers
- Besteuerung international tätiger nichtselbständiger Berufsportler und Künstler : Ein totgeschwiegenes Problem der Umsetzung der Regelungen der DBA in der Praxis
- Besteuerung von Berufssportlern mit in- und ausländischen Einkünften aus sportlicher Tätigkeit. Anwendung der Künstler- / Sportlerklauseln älterer DBA
- Besteuerung von Gaming-Influencern und E-Sportlern
- Besteuerung von Transferentschädigungen und Entgelten für Spielerleihen nach dem JStG 2010
- Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009
- Brexit and EU sports law
- Budget update : Netherlands tax plan 2007
- Buitenlandse artiestenvennootschappen : kritiek
- Business tax and sport. - Taxation of sportsmen. - VAT legislation and sports clubs. - Capital allowances
- Canada's tax court says announcer for Toronto Blue Jays not entertainer
- Canadian taxation of foreign service providers : treaty issues and court decisions
- Comments on selected 2014 updates to the commentary on art. 17 of the OECD Model Tax Convention
- Comparative survey on sports image rights : Guernsey
- Comparative tax approach of major European leagues
- Cross-border investments with Germany - tax, legal and accounting : in honour of Detlev J. Piltz
- Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund and Meuse-Rhine regions
- Current issues related to sportspersons under the "impatriate" and "lump sum" tax regimes : part one
- Current issues related to sportspersons under the "impatriate" and "lump sum" tax regimes : part two
- Cyprus: tax planning for incoming professional team sports players
- DBA-Schutz für ausländische Künstler- und Sportlergesellschaften? = Does source taxation of foreign artiste and sportsman companies conflict with double taxation conventions?
- Das 2008 Update des OECD-Musterabkommens
- Das neue Erstattungsverfahren für ausländische Künstler und Sportler
- Data analytics shows the way to progress in international tax enforcement
- David Beckham donating his salary to charity: what are the tax applications?
- De illusies van de artiesten- en beroepssportersregeling
- De invloed van recente jurisprudentie van het HvJ EG op het formele belastingrecht : deel 1
- De loonbelastingaspecten van de Veegwet Wet inkomstenbelasting 2001
- De minimis clause according to the US Model
- Der Auslandskünstlererlass
- Der Steuerabzug beschränkt Steuerpflichtiger - Welche Konsequenzen hat der EuGH-Fall Gerritze?
- Der Umfang der erweitert beschränkten Steuerpflicht bei gewerblich tätigen Handelsvertretern, Unternehmensberatern, Fotomodellen, Sportlern und anderen umherreisenden Unternehmern
- Der blinde Bergsteiger : vom Sportler zum Unterhaltungskünstler? = The blind climber : from sportsman to entertainer?
- Der freiberuflich tätige Berufssportler - eine deutsch- österreichische Kuriosität
- Der national und international tätige Fußballschiedsrichter als Gewerbetreibender : BFH, Urteil v. 20.12.2017 - I R 98/15
- Der unterhaltende Sportler - eine kritische Betrachtung aktueller VwGH-Rechtsprechung = Entertainers and sportspersons - a critical view of a recent decision of the Supreme Administrative Court
- Determination of the amount of exempt foreign income of a Netherlands resident professional cyclist
- Die Bemessungsgrundlage für den Steuerabzug i.S. des Sec. 50a Abs. 4 EStG unter Berücksichtigung aktueller Entwicklungen
- Die Beseitigung der steuerlichen Mehrbelastungen durch die Zuzugsbegünstigung = Elimination of tax burdens by the favourable treatment of a relocation to Austria
- Die Besonderheiten der Besteuerung von Künstlern und Sportlern nach Art 17 DBA Österreich - Deutschland = Specifics of taxation of artists and sportsmen according to Art 17 of the tax treaty between Austria and Germany
- Die Besteuerung des Künstlers und Sportlers im internationalen Verhältnis
- Die Besteuerung natürlicher Personen in Südafrika
- Die Besteuerung von Berufssportlern im nationalen und internationalen Steuerrecht
- Die Besteuerung von Sportlern : Einkunftsarten - Einkünfteermittlung - Internationales Steuerrecht
- Die Folgen des Scorpio-Urteils für die Besteuerung von Künstlern und Sportlern = The consequences of the Scorpio-judgment for the taxation of artists and sportsmen
- Die Gelegenheitsverschaffung zur Vertragsverpflichtung von Berufssportler im Inland
- Die Illusion der gerechten und ertragreichen Besteuerung von international tätigen Künstlern und Sportlern
- Die Kunstler und Sportler Regel des Artikel 17 OECD Musterabkommen 1992
- Die Künstler- und Sportlerbesteuerung nach dem neuen österreichisch-amerikanischen Doppelbesteuerungsabkommen
- Die Künstler- und Sportlerklausel in DBA
- Die Sportlerklausel im alten DBA Deutschland-Österreich im Lichte der neuen Judikatur des BFH
- Die Zuzugsbegünstigungsverordnung 2016
- Die beschränkte Steuerpflicht : Aktuelle Schwerpunkte in der Diskussion : Betriebsstätte, Grenzüberschreitende Betriebsaufspaltung, Diskriminierung, Treaty- Shopping, Künstler und Sportler, Zinsabschlagsteuer, Verfahrensprobleme
- Die deutsche Besteuerung international tätiger Künstler und Sportler
- Die geänderte Auslegung der "Künstler- und Sportlerklausel" im DBA mit Deutschland
- Die österreichische DBA-Politik - das "österreichische Musterabkommen"
- Direito fiscal internacional de Moçambique : as convenções de dupla tributação (com especial foco em Macau e Portugal)
- Direito tributário internacional : rendimentos de pessoas físicas nos tratados internacionais contra a dupla tributação
- Does Italy boost international transfers of football players?
- Does the OECD artistes and athletes article cover speeches?
- Does the winner take it all : benefit and tax liability? Not always ..
- Domestic attribution of income and taxation of international entertainers and sportspersons : theory and practice of art. 17 OECD Model Convention
- Doppelbesteuerungsabkommen und 'Ausländersteuer'
- Double taxation agreements
- Dutch tax treaty policy 2020 for sportspersons and artists
- EC law does not prevent Feyenoord from the obligation to withhold wage tax on payment to UK clubs for friendly matches in 2001 and 2002 : a case note
- Een "kleinigheid" over buitenlandse sporters
- Einkünfte von Künstlern und Sportlern im Internationalen Steuerrecht
- Einkünfte von Künstlern und Sportlern im Umsatzsteuerrecht
- Einkünfte von Künstlern und Sportlern im nationalen Ertragsteuerrecht
- Einkünfteaufteilung bei international tätigen Sportlern = Allocation of income of internationally active athletes
- Einnahmen ohne Zufluss? : zur Anwendung des Paragr. 50a Abs. 4 EStG bei geldwerten Vorteilen in Form von Reisedienstleistungen
- El Impuesto sobre la Renta de las Personas Físicas : homenaje al Profesor Dr. D. Juan Calero
- El derecho de imagen en los convenios para evitar la doble imposición sobre la renta : el caso de los artistas y deportistas
- El multiverso fiscal de los e-sports : el escenario tributario de los gamers
- Employed artistes and sportsmen according to the OECD Model
- Endlich Rechtssicherheit bei der Besteuerung von Werbeverträgen mit beschränkt Steuerpflichtigen : Grundsatzurteil zum Quellensteuerabzug
- Enige (internationale) fiscale aspecten van de regeling Stichting Contractspelersfonds KNVB (CFK)
- Enige (internationale) fiscale aspecten van de regeling Stichting Contractspelersfonds KNVB (CFK): een reactie
- Entertainers and sportspersons following the updated OECD Model (2014)
- Entertainers and sportspersons under the revised Netherlands tax treaty policy
- Entertainment: a taxing business
- Ertragsteuerliche Regeln für Künstler und Sportler in Österreich
- España mañana
- Esports and taxation
- Esports gamers cannot be considered as sportspersons for income tax purposes according to the Turkish tax administration
- Euro 2000 taxation
- Europees kampioen in dienstbetrekking bij de KNVB
- Extra tax on a footballer's share in a transfer fee
- Fair play for all
- Finance Act 2002 - a sporting act?
- Fiscaal praktijkboek 2022-2023 : directe belastingen : fiscale nieuwigheden praktisch bekeken
- Fiscal residence and criminal tax implications for professional footbal players
- Fiscale behandeling van inkomsten uit internationale sportactiviteiten
- Fiscalidad Internacional
- Fiscalidad internacional
- Footballer's share of a transfer fee and the quasi-payroll tax on excessive severance payments
- For the good of the game? A comparison of the taxation of sportspersons and sports organizations outside of and during major sporting events
- Foreign tax credit or tax exemption for Dutch kick boxer
- France : international transfers of professional football players
- France: the tax planning for professional sportsmen over their entire career and post-active period
- Garcia v Commissioner of Internal Revenue : 140 TC No 6
- Germany : international transfers of professional football players
- Germany : taxation of internationally working referees
- Geänderte Berechnung bei Künstlern und Sportlern bis VZ 2008 : BMF v. 16.2.2011 : Aufwendungen beim Steuerabzug Paragr. 50a EStG
- Glasgow Rangers : the "big tax case"
- Global trends in VAT/GST and direct taxes
- Guide on sportsperson taxation in certain relevant jurisdictions
- HMRC v Tottenham Hotspur Ltd: were payments "from" the employment or in compensation for its termination?
- HMRC's response to the OECD July 2014 Update to art. 17 of the Model Tax Convention and Commentary
- Handbuch der internationalen Steuerplanung
- Herziening Belgisch-Duits DBV
- Het basissalaris van een sporter is toerekenbaar aan de in de performancestaat uitgeoefende werkzaamheden
- Host city contract as a basis for tax exemption for major sporting events: towards privatization of sports tax law?
- How "special" is sport under EU law in the light of the Court of Justice of the European Union recent decision in the Olivier Bernard case?
- How NFTs contribute to the digital assets of artists and athletes
- How to modernize income taxation of international artistes and sportsmen
- IFA Seminar J: Besteuerung von internationalen Sportorganisationen und Sportveranstaltungen
- Il fisco va incontro allo sport dilettantistico
- Image is everything
- Image management
- Image rights : tax situation in Spain
- Image rights companies - where are we now?
- Image rights in the English Premier League
- Impôt sur le revenu. Rémunérations de prestations de services versées à l'étranger, un exemple d'application de l'article 155A du CGI à l'exclusion d'une convention fiscale : (CAA Paris, 6.11.1997, rec. No. 96-1298)
- India : Taxation of sportspersons and artistes
- India master tax guide (income tax & wealth tax) 2012/13
- India: tax planning for incoming professional team sports players
- Individuals' income under double taxation conventions
- Individuals' income under double taxation conventions : a Brazilian approach
- Influencer income and tax treaties : a response
- Intellectual property law and taxation
- Intellectual property law and taxation
- Intellectual property law and taxation
- International Tax Law Summer Conference in Rust : taxation of a racing cyclist - case study = International Tax Law Summer Conference in Rust : die Besteuerung eines Radrennfahrers - Fallstudie
- International sports players : dealing with players coming to the United Kingdom
- International tax aspects of esports : part one
- International tax aspects of esports : part two
- International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
- International taxation law in sporting events : an income tax analysis
- International taxation of artistes & sportsmen
- International taxation of nonresident entertainers and athletes
- International taxation of sportsmen and entertainers : Seminar Université de Lausanne
- Internationales Steuerrecht in der Schweiz : Aktuelle Situation und Perspektiven : Festschrift zum 80. Geburtstag von Walter Ryser = Droit fiscal international de la Suisse : Situation actuelle et perspectives : Mélanges à l'occasion du 80e anniversaire de Walter Ryser
- Interpretatie '(daadwerkelijk) belast' voor verdragsvrijstelling van beroepswielrenner : nogmaals onduidelijkheid troef ondanks nieuw cassatie-arrest
- Isn't sport taxing? The taxation of sports professionals post-Agassi
- Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy
- It'll end in penalties!
- Italy : international transfers of professional football players
- Italy : tax planning for incoming professional team sports players
- Italy : tax treatment of income from sports images right
- Italy refines impatriate regime for professional sportspeople
- Judicial interpretation of tax treaties: the use of the OECD Commentary
- Kansen voor Nederlandse artiesten en sporters met de 2014 Update OESO-Modelverdrag
- Kroniek : Internationaal belastingrecht 2005-2007
- Kroniek : Internationaal belastingrecht 2007-2008
- Kroniek : Internationaal belastingrecht 2009
- Kroniek : Internationaal belastingrecht 2011
- Kroniek : Internationaal belastingrecht 2012
- Künstler und Sportler im DBA Deutschland-Österreich
- Künstler und Sportler im DBA-Recht
- Künstler und Sportler im nationalen und internationalen Steuerrecht : Einkommensteuer, Umsatzsteuer, Sozialversicherung
- Künstler- und Sportlerbesteuerung nach dem neuen Doppelbesteuerungsabkommen USA-Österreich
- La dimensión internacional del deporte desde la perspectiva del Derecho Tributario : reexamiando el concepto de residencia fiscal y el principio de imposición en la fuente
- La fiscalité du sport dans les etats de la Communauté Économi Européennne
- La sous-capitalisation ; L'imposition des artistes du spectacle et des sportifs
- La tributación del comercio electrónico : modelos de negocio altamente digitalizados
- Las rentas de artistas y deportistas en la jurisprudencia más reciente del Tribunal Supremo. Errores de concepto
- Le précompte professionnel sur les rétributions des artistes et des sportifs professionnels
- Le sport professionnel et la fiscalité. Les groupements sportifs à statut particulier; les clubs sportifs; les sportifs et leurs acolytes
- Legal, practical and taxation issues of buy-out clauses in professional football contracts
- Legge 25 marzo 1986, no. 80. Trattamento tributario dei proventi derivanti dall'esercizio di attività sportive dilettantistiche
- Les rémunérations de l'activité professionnelle à titre privé
- Les visiteurs
- Liber Amicorum Stefaan Van Crombrugge
- Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in Article 17(1) of the OECD Model Convention (part I)
- Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in Article 17(1) of the OECD Model Convention (part II)
- Loan of football players : part eight : tax implications in the Netherlands
- Loan of football players : part five : Swiss tax considerations
- Loan of football players : part four : tax implications in Germany
- Loan of football players : part nine : tax treatment in Portugal
- Loan of football players : part one : general legal and contractual framework
- Loan of football players : part seven : French tax implications
- Loan of football players : part six : legal and tax implications in Spain
- Loan of football players : part three : UK country report and tax analysis
- Loan of football players : part two : Italian tax implications of loan of football players
- London 2010 - Olympic income and corporation tax exemptions
- London 2010 : Olympic income and corporation tax exemptions
- Loonbelasting: voorheffing of zelfstandige heffing
- Loonheffingen
- Loonheffingen
- Maccabi Rishon Lezion Basketball Amuta (Society) v The Rehovot Assessment Officer : Income tax appeal 1051/04
- McLaren Racing Ltd - tax deduction for penalties
- McLaren Racing Ltd : tax deduction for penalties
- Medidas antiabuso en los convenios sobre doble imposición
- Memorandum on Tax Treaty Policy 2020 : looking ahead and back at Netherlands policy on negotiating and signing tax treaties
- Mexico : Tax planning for incoming individual sportspersons and artists
- Minimum threshold for entertainers and sportspersons in article 17 of the OECD Model
- Minimum treshold in tax treaties
- Minimumdrempel voor artiesten en sporters in belastingverdragen
- Monaco: un pays d'accueil privilégié pour les artistes et les sportifs
- NFTs and the image rights of sportspersons in tax treaties
- Nederland benadeelt nog steeds zijn eigen artiesten en sporters
- Nederland wil geen Art. 17 (artiesten en sporters) meer in zijn belastingverdragen
- Netherlands ice skater not eligible for relief for foreign training days
- Neue Verständigungsvereinbarung zum Sportlerbegriff nach dem DBA Deutschland-Österreich
- New German withholding tax for artistes and sportsmen : opportunities and risks
- New Italian tax regime for individuals moving to Italy : special focus on artists and sportsmen
- New options to restrict art. 17 of the OECD Model Tax Convention for international sportspersons
- New options to restrict article 17 for artistes and sportsmen
- New practice of the canton of Vaud on the taxation at source of artists, athletes and speakers performing in Switzerland
- New trends in the taxation of international sportsmen
- Nikolai Khabibulin v R (Khabibulin v R) : Docket No 96-4680 (IT) G
- Non-discrimination issues of artistes and sportsmen in the light of article 24 OECD Model
- Non-fungible tokens in sport : part 1 : general framework
- Non-fungible tokens in sport : part 2 : UK country report and tax analysis
- Non-fungible tokens in sport : part 3 : French country report and tax analysis
- Non-fungible tokens in sport : part 4 : tax treatment in Japan
- Non-resident entertainers and athletes - some critical comments on the notice issued on 25 April 1997 by the Belgian tax administration
- Notion of sportsmen in art. 17 OECD Model
- OECD zu abkommensrechtlichen Fragen in Zusammenhang mit der COVID-19-Krise = OECD analyzes tax treaties and the impact of the COVID-19 crisis
- OESO Modelverdrag geactualiseerd
- OESO Update 2014 en de arbeidsartikelen : gemiste kansen, afbrokkeling van principes en soms wat duidelijkheid
- Olympic taxes
- Overseas entertainers and sportsmen
- Paragr. 50a EStG und die Besteuerung von Künstlern und Sportlern
- Payments for the use of a footballer's image rights: a Belgian court's interesting endeavour at treaty qualification
- Performing in Canada: taxation of non-resident artists, athletes, and other service providers
- Personal taxation of non-resident artistes and sportsmen in the light of non-discrimination clauses
- Place of "supply" for activities of artistes and sportsmen under the Sixth Directive
- Player management fee deductions : the scores at quarter time
- Playing the new game
- Poland: classification of income from professional sports activities
- Poland: tax planning for incoming professional team sports players
- Portugal : Tax planning for incoming individual sportspersons
- Portugal : international transfers of professional football players
- Portugal : taxation of image rights
- Portugal: tax planning for incoming professional teamsportsplayers
- Praxis der Besteuerung von Auslandsbeziehungen
- Problemas prácticos en la tributación de las rentas obtenidas por los deportistas en el extranjero. El caso particular de la International Champions Cup a la luz del convenio entre España y Estados Unidos = Practical issues in the taxation of athletes performing abroad. The particular case of International Champions Cup in light of the tax treaty between Spain and United States
- Probleme bei der Besteuerung von Amateursportlern aus nationaler und internationaler Sicht
- Problèmes récents posé par l'imposition des artistes et sportifs non-résidents
- Professional football players' contracts : buy-out clauses and their intenational tax implications
- Proposed amendments to the commentary to article 17 of the OECD tax treaty model
- Proposed regulations establish a new "event basis" rule for determining source of compensation for labor or personal services
- Prévention de l'évasion fiscale internationale. Rémunérations de prestations de services versées à l'étranger (CGI, art. 155A, situation résultant de la loi No. 80-30 du 18 janvier 1980, art. 71)
- Radicale wijziging van de artiesten- en beroepssportersregeling in 2007 : 'Hand it over, we don't own it' - Joan as Policewoman (2006)
- Recent developments regarding the OECD Model Convention and EC law
- Recent legislation on the tax regime applicable to inbound workers, qualified lecturers and researchers
- Red card Article 17?
- Reduction and elimination of economic double taxation by tax treaties
- Rent-A-Star - Zum Sinn und Zweck des Art. 17 Abs. 2 OECD-MA
- Rent-a-star : the purpose of Article 17(2) of the OECD Model
- Research handbook on international taxation
- Retenue à la source sur la rémunération des toreros participant à une prestation globale d'une société espagnole (non)
- Revision des Doppelbesteuerungsabkommens Österreich-Schweiz
- Russia: the tax planning for incoming professional team sports players
- Russian anti-tax law for the 2014 Sochi Olympic games
- SWI-Jahrestagung : E-Sportler als Künstler iSd Art 17 DBA USA = SWI Conference : Professional gamers as artists within the meaning of Art 17 DTC USA
- Scorpio and the Netherlands : major changes in artiste and sportsman taxation in the European Union
- Sergio Garcia v. Commissioner of Internal Revenue - another good round for the golfers?
- Should provinces tax non-resident athletes?
- Simulación "versus" planificación fiscal legítima por el cobro de los derechos de imagen a través de sociedades localizadas en jurisdicciones "offshore"
- Slovenia: tax planning for incoming professional team sports players
- Some relevant open issues for international sportpersons transferring thier tax residency to Italy
- Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
- Source versus residence principle : artistes and sportsmen
- South Africa : draft guide on the taxation of professional sports clubs and players issued : a very promising starting point in the path of restoring clarity!
- Sozialversicherung von Künstlern und Sportlern
- Spain : international transfers of professional football players
- Spain to win EURO 2012 for tax reasons if the boycotted final is moved to Poland
- Spain's contradictory tax treatment of image rights
- Spain: tax planning for incoming professional teamsportsplayers
- Spanish tax authorities and Brazilian football clubs battling over the taxation of capital gains
- Special employer's wage tax obligation for "sell-on payment" to football player of Feyenoord held to be in cinflict with the European Convention on Human Rights
- Special issues due to the way of financing artistes and sportsmen
- Special tax regime applicable to the participants in the XXXII America's Cup 2007 : an overview
- Sponsoring of sports stars and other celebrities
- Sport en fiscaliteit in beweging
- Sport en fiscus
- Sport en fiscus
- Sport en indirecte belastingen
- Sport in a post-brexit Europe
- Sport und Besteuerung
- Sporters en artiesten
- Sporters, artiesten en de belastingheffing van de digitale economie
- Sporting chance
- Sports and taxation : selected issues
- Sports image rights in Europe
- Sports image rights in the UK : countering tax evasion in the football industry
- Sports image rights under Italian law
- Sports law and taxation
- Sports under EU VAT
- State aid and access to sport - lessons for VAT law?
- State income taxation of nonresident professional athletes
- State taxation of professional athletes: congress must step in
- Steht dem deutschen Fiskus ein Besteuerungsrecht im Hinblick auf die inländischen Einnahmen ausländischer Berufssportler zu?
- Stellungnahme zu dem Beitrag von Schauhoff über "Endlich Rechtssicherheit bei der Besteuerung von Werbeverträgen mit beschränkt Steuerpflichtigen"
- Steuerabzug bei Darbietungseinkünften : neues BMF-Schreiben zur Besteuerung beschränkt steuerpflichtiger Künstler und Sportler
- Steuerabzug bei Spielerleihe und Spielertransfer : Rechtsübertragung versus Nutzungsüberlassung
- Steuererlass für Champions-League & Co - Verzicht auf Steuerabzug nach Paragr. 50a EStG und Schaffung "weisser Einkünfte" bei deutschen Spitzensportlern
- Steuerfragen bei Sportlervergütungen und Ablösezahlungen
- Steuerfreistellung von ausländischen Künstlern und Sportlern nach dem JStG 2009 : neue Rechtsgrundlage mit alten Anwendungsproblemen
- Steuern und Sport - Besteuerungsfragen bei Profisportlern : systematische Darstellung steuerlicher Folgen bei national und international tätigen Berufssportlern
- Steuerrechtliche Entwicklungen (insbesondere im Jahr 2008)
- Sun, sand and bright lights : taxation of artists and sportspersons in Portugal
- Switzerland : international transfers of professional football players
- Switzerland: new VAT law entered into force on 1 January 2010 - main impacts on the taxation of sport
- Tax and career facilities for professional football players in 2013 : a comparison of 30 European countries
- Tax and financial planning for sportsmen and entertainers
- Tax concepts affecting the foreign entertainer or athlete performing in the States
- Tax exemptions for EURO 2012 in Poland and Ukraine
- Tax implications of the growth of professional sport
- Tax liability for resident individual sportspersons and artists
- Tax planning and the "football leaks"
- Tax planning for incoming individual professional athletes and artists
- Tax planning for incoming individual sportspersons - United Kingdom
- Tax planning for incoming individual sportspersons and artists
- Tax planning for incoming individual sportspersons and artists
- Tax planning for incoming individual sportspersons and artists
- Tax planning for incoming individual sportspersons and entertainers - Netherlands
- Tax planning for incoming professional teams sportspersons
- Tax planning for professional sportsmen over their entire career and post-active period in Japan
- Tax residence of professional football players
- Tax rules for foreign players in China
- Tax treatment of team performances under Art. 17 of the OECD Model Convention
- Tax treaty case law around the globe : 2012
- Tax treaty case law around the globe : 2014
- Tax treaty case law around the globe : 2015
- Tax treaty case law around the globe : 2017
- Tax treaty case law around the globe : 2018
- Tax treaty case law around the globe : 2019
- Tax treaty case law around the globe : 2020
- Tax treaty case law news
- Tax treaty case law news
- Tax treaty law and Community law : some recent developments
- Taxable event and taxable base for VAT of artistes and sportsmen under the Sixth Directive
- Taxation in Australia of non-resident athletes : Maurice Greene and the Olympic games : can the ATO catch the fastest man in the world?
- Taxation of Formula 1
- Taxation of Formula 1
- Taxation of Formula 1
- Taxation of Formula 1 : a Canadian perspective
- Taxation of artistes and sportsmen in international tax law
- Taxation of artistes and sportsmen under Singapore's domestic law and its tax treaties
- Taxation of artistic and athletic performance under art. 17 (2) OECD Model
- Taxation of athletes
- Taxation of contract splitting with artistes and sportsmen according to the OECD Model
- Taxation of entertainers and sportspersons performing abroad
- Taxation of entertainers, athletes, and artists
- Taxation of football players in Romania : a comparison with the inventors of football (the UK)
- Taxation of foreign athletes in Mexico
- Taxation of high net worth sports persons in Brazil
- Taxation of image rights in South Africa
- Taxation of individual sportspersons
- Taxation of international sportsmen
- Taxation of non-UK resident entertainers and sportsmen
- Taxation of non-resident entertainers
- Taxation of non-resident entertainers and athletes
- Taxation of non-resident entertainers and sportsmen
- Taxation of nonresident artists and athletes in Germany
- Taxation of nonresident athletes and entertainers performing in Canada
- Taxation of nonresident cricketers in India: beyond the 22 yards of Indian Premier League
- Taxation of other income of artistes and sportsmen at interposition of a company according to the OECD Model
- Taxation of pensions and golden handshakes of artistes and sportsmen according to the OECD Model
- Taxation of player contract trades - the IRS reaches the correct result
- Taxation of professional athletes : cross-border perspectives
- Taxation of referees under the microscope : a review of recent taxation cases in England and Germany
- Taxation of sportsmen and artists
- Taxation of sportsmen and entertainers
- Taxation of sportsmen and their clubs in Hungary
- Taxation of sportspersons - Russia
- Taxation of sportspersons and entertainers - Italy
- Taxing non-resident artists, sportsmen and journalists in Germany - a brief outline of the status quo
- Televisión de Cataluña SA v General State Administration : STS 2254/2011, recurso no 456/2006
- Temas relevantes de preços de transferência
- Tennissport und geldwerter Vorteil. Urteil vom 17. Juli 1996, Finanzgericht Düsseldorf
- The 2014 update to art. 17 of the OECD Model Tax Convention
- The ECJ X case (Football Club Feyenoord)
- The French tax dumping for sports mega-events : fiscal exemption for UEFA EURO 2016 and beyond
- The Italian job : attracting human capital to Italy
- The Netherlands : changes in tax treaty policy 2020 for sportspersons and artists
- The Netherlands : international transfers of professional football players
- The Netherlands : tax planning for incoming team sports players
- The OECD-Model-Convention and its update 2014
- The anomalous taxation of athletes in U.S.-Canada leagues
- The artistes and sportsmen's article (Article 17 of the OECD Model) : has the time come to stop counting stars in the sky?
- The changes introduced by the 2014 update to the OECD Model Tax Convention
- The constitutional review of the 2014 World Cup Law by Brazil's Federal Supreme Court
- The critical need for reform of article 17 (artistes and sportsmen) of the OECD Model Tax Treaty
- The emergence of esports
- The historical background of art. 17 OECD Model
- The illusions of international artiste and sportsman taxation
- The international guide to the taxation of sportsmen and sportswomen
- The man of the match
- The notion of "income" in the sense of art. 17 OECD Model
- The tax benefits brought by the Brazilian government for implementation of the 2016 Olympic Games and Paralympic Games 2016
- The tax regime for UEFA EURO 2012
- The tax treatment of income derived by participants in the 2014 World Cup in Brazil
- The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty
- The tax treatment of the income of internationally active football referees under German law : a commentary on the German Federal Fiscal Court decision in IR 98/15
- The taxation of artists and sportsmen after the Arnoud Gerritse decision
- The taxation of foreign resident sportspersons in Germany
- The taxation of international entertainers and athletes : all the world's a stage
- The taxation of mobile activities
- The taxation of non-resident US athletes employed by Canadian-based professional sports teams : attracting athletes to Canada
- The taxation of non-resident team athletes in Canada
- The taxation of profits from poker games in the Netherlands : latest developments
- The taxation of profits without a permanent establishment
- The taxpayer as the unofficial sponsor at the London 2012 Olympic Games
- The trust and sport
- The use of a foreign interposed company by sports persons
- The year in review : Sweden
- Thin capitalisation | Taxation of entertainers, artistes and sportsmen
- Tolley's tax planning
- Topsport en fiscaliteit : een onderzoek naar de fiscale positie van topsport vanuit nationaal en Europees perspectief
- Topsporter en inkomstenbelasting
- Topsporter en inkomstenbelasting in de nieuwe eeuw
- Treatment of "training activities" for artistes and sportsmen according to the OECD Model
- Treatment of advertising income of artistes and sportsmen according to the OECD Model
- Treatment of income from inaction of artistes and sportsmen according to the OECD Model
- Tributación de las rentas generadas por los derechos de imagen de los deportistas profesionales en el ámbito nacional e internacional
- Turkey : international transfers of professional football players
- Turkey: tax planning for incoming professional team sports players
- U.S. taxation of athletes in U.S. and abroad
- U.S. taxation of foreign athletes and entertainers and the effects of the TCJA
- UK stunner : UK income tax on entertainers and sportspersons
- UK tax breaks for the 2013 UEFA Champions League final
- UK tax breaks for the 2014 Commonwealth games in Glasgow
- UK tax structuring for international entertainers and athletes
- UK taxation of prize money and sponsorship income earned during the 2012 London Olympic Games
- USA: tax planning for incoming professional team athletes
- Ukraine: tax planning for incoming professional team sports players
- Umfang der Zuzugsbegünstigung des Paragr. 103 EStG = Scope of tax benefits for relocations to Austria
- United Kingdom : image rights
- United Kingdom : international transfers of professional football players
- United Kingdom : new legislation on disguised remuneration, impact on the taxation of sport
- United Kingdom: Commentary and observations on "The Major Sporting Events (Income Tax Exemption) Regulations 2016"
- United Kingdom: tax planning for incoming professional team sports players
- Unselbständige Künstler und Sportler
- Unternehmenspolitik und Internationale Besteuerung : Festschrift für Lutz Fischer zum 60. Geburtstag
- Upsetting the status quo : cases where football intermediaries' commissions should be taxed in the State of the transfer
- Uruguay : tax treatment of income obtained by sportsmen from the performance of sports activities and from the exploitation of sports image rights
- VAT consequences of ECJ case law C-18/12 on the term "sport" and interpretation by the Supreme Court on the term "granting the right to use a sport facility"
- VAT planning
- Value added taxation and contract-splitting in relation to international artistes and sportsmen
- Veranlagungswahlrecht der Künstler und Sportler in den Niederlanden
- Ways to tackle cross-border tax obstacles facing individuals within the EU : report of expert group
- We are where we are
- Weiterentwicklung der Scorpio-Rechtsprechung - Abzugssteuern grundsätzlich unionsrechtskonform : EuGH-Urteil in der Rs. C-498/10, X
- What has been will be again
- Where to go with athletes' tax optimisation after the crack down on the license box model?
- Which method to use for the valuation of football players’ image rights?
- Why F1 drivers, tennis players and golfers have a great deal in common in Switzerland : part one
- Why F1 drivers, tennis players and golfers have a great deal in common in Switzerland : part two
- Wie lange besteht Anspruch auf die Zuzugsbegünstigung? Ein vorzeitiges Auslaufen entspricht nicht den Willen des Gesetzgebers
- Wijzigingen per 1 januari 2007 in de loonbelasting en enkele andere wetten
- Withholding tax in respect of foreign entertainers
- Withholding taxes for non-resident artistes and sportsmen in the light of non-discrimination clauses
- Zum Regelungsinhalt des Art. 17 Abs. 2 OECD Musterabkommen : Meistbegünstigung im Abkommensrecht?
- Zum vorläufigen Rechtsschutz bei der Freistellung der Abzugssteuer nach para 50a Abs. 4 EStG
- Zur Abzugsteuer nach õ50a EStG bei Künstlern und Sportlern
- Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStG
- Zur Besteuerung von Fussballbundesligavereinen
- Zur Umsetzung des EuGH-Urteils in Sachen Scorpio Konzertproduktionen GmbH (C-290/04) durch BMF-Schreiben vom 5. 4. 2007 - wird die Europäische Kommission ihr Vertragsverletzungsverfahren gegen Deutschland einstellen?
- Zur Vermeidung des Steuerabzugs nach Paragr. 50a EStG bei ausländischen Künstlern und Sportlern durch trennbare Nebenleistungen von Dritten als Gestaltungspotential
- Zur zwischenstaatlichen Besteuerung von Künstlern und Sportlern
- Zur zwischenstaatlichen Besteuerung von Künstlern und Sportlern mit Hinweisen auf andere Ländern
- Zuzugsbegünstigungen und DBA - die Wirksamkeit im Lichte der Befreiungs- oder Anrechnungsmethode = Favourable treatment of relocation and tax treaties - effectiveness in light of the tax credit or the tax exemption method
- Änderung des Künstler-Sportler-Erlasses : Vereinfachung bei der Besteuerung ausländischer Künstler oder Sportler = Revision of the Directive on artists and athletes : simplification of the taxation of foreign artists and athletes
- Öffentliche Medienauftritte von Künstlern und Sportlern nach Art. 17 OECD-Musterabkommen = Public performances of artistes and sportsmen through the media according to Art. 17 OECD Model Convention
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/-S014omdn14/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/-S014omdn14/">sportsperson</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/-S014omdn14/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/-S014omdn14/">sportsperson</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
