International Taxation Law in Sports Events PDF Download

Author: Alara Efsun Yazıcıoğlu
Publisher: Routledge
ISBN: 100009264X
Category : Law
Languages : en
Pages : 259

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Book Description
This book is the first academic contribution that deals with international taxation of income sources from sports events. Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as ‘eSports’ and ‘bidding procedure’, the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law. With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.

Author: Karolina Tetłak
Publisher:
ISBN: 9789087222390
Category : Aliens
Languages : en
Pages : 350

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Book Description
"Taxation of International Sportsmen 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."--Extracted from publisher website on March 25, 2014.

Author: Nafziger, James A.R.
Publisher: Edward Elgar Publishing
ISBN: 1839108614
Category : Law
Languages : en
Pages : 720

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Book Description
The second edition of this comprehensive Handbook presents new and significantly revised chapters by leading scholars and practitioners in the burgeoning field of international sports law. National, regional and comparative dimensions of sports law are emphasized throughout, exploring a wide range of issues emerging in sports law today.

Author: Ian S. Blackshaw
Publisher: Springer
ISBN: 9462651981
Category : Law
Languages : en
Pages : 154

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Book Description
This book, written by an expert in the field, covers some of the following issues, namely high-profile WADA cases such as that of Maria Sharapova, the Bosman ruling, decisions by the Court of Arbitration for Sport (CAS), and footballers’ employment contracts and transfers for enormous amounts. These issues have led to sport no longer being confined to the back pages of traditional media such as newspapers, but increasingly le="font-size: 14px;">finding its way onto the front pages and into new media. Since ancient times sport has been practised but today it is a multi-billion dollar ‘industry’, and Sports Law as a discipline in its own right is developing apace and is increasingly being studied and practiced at all levels of interest and competency. Thereby creating a need amongst students, lawyers, accountants, sports marketers, promoters, agents, sans-serifsports broadcasters, sports administrators and managers for some basic and general knowledge of the legal aspects of sport. This introductory guide to international sports law will serve to satisfy the needs currently not being met in present-day sports law literature, and should also be of interest to researchers and the general reader. Although the topics covered are necessarily sans-serif">selective, sports law being such a vast subject, they are representative of the main legal issues facing the world of sport today. Throughout the book, the reader is referred to articles, publications and other materials that provide further information on the various subjects treated in the text, thus enhancing its value and usefulness. The Law is stated as at 1 January 2017, according to the sources available at that date. Prof. Ian S. Blackshaw is an International Sports Lawyer, a Solicitor of the Supreme Court of England and Wales, and a Visiting Professor at several Universities, including Anglia Ruskin University, Cambridge, United Kingdom, and The University of Pretoria, South Africa. He is also a member of the Court of Arbitration for Sport, Lausanne, Switzerland.

Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709411017
Category : Law
Languages : en
Pages : 309

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Book Description
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

Author: Xavier Oberson
Publisher: Emile Bruylant
ISBN: 9782802726593
Category : Aliens
Languages : en
Pages : 278

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Book Description
Following a global trend, artistes and sportsmen are increasingly mobile. This book uses the knowledge of a number of tax specialists of various domestic tax laws. Such a combination will give the reader a good overview of the different tax models that are used in countries such as Switzerland, Austria, France, the Netherlands, Canada, Spain, Russia, Poland and Ireland. Based on this solid domestic knowledge of the theoretical as well prastical issues raised by this specific category of taxpayer, this book will then dive in the depth of the international tax law. Issues regarding the taxation of non-resident artistes and sportsmen as well as rather technical concerns such as the deduction of expenses and the tax credit will be treated. Finally the reader will have the opportunity to understand the tax related issues involved in the organization of a multinational event such as a football championship and a music festival. The various contributions found in this book are the results of a conference help in Geneva in October 2007 on the International taxation of Artistes and Sportsmen. Such an event as well as this publication are only the first steps to the apprehension of the tax phenomena that constitute the taxation of artistes and sportsmen.

Author: Kevin Holmes
Publisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433

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Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Author: Georg Kofler
Publisher: Linde Verlag GmbH
ISBN: 3709412331
Category : Law
Languages : en
Pages : 332

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Book Description
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty most important tax treaty cases that were decided around the world in 2020. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, "Tax Treaty Case Law around the Globe 2021" is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges, and academics.

Author: Georg Kofler
Publisher: Linde Verlag GmbH
ISBN: 3709411955
Category : Law
Languages : en
Pages : 280

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Book Description
CJEU – The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author: J. Thiede
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
While hosting a prestigious sporting event, like the Olympic Games or the FIFA World Cup, can run up against major opposition from the local population in some countries, most countries still consider it a great honour. For this reason, nations all around the globe vie with each other for the right to stage such events and make significant concessions to the sports organizations. Such concessions include in particular tax reliefs for a predefined group of persons including the participating sportspersons and sports associations. These practices have been increasingly criticized in the media and politics for economic and social reasons. Moreover, the academic literature argues that such special tax regimes distort the regular applicable international taxation principles of sportspersons and sports organizations. This paper deals with these arguments, outlines the problems arising from special tax regimes, and critically examines their justifications. For this purpose, the authors present the mechanism of special tax regimes during major sports events between 2000 and 2016 for the taxation of sportspersons and sports organizations compared to the generally applicable tax rules. The results confirm that the special tax regimes interfere negatively in the fair taxation of sportspersons, sports organizations and tournaments. Additionally, the justifications in favour of special tax regimes for major sports events prove not to be entirely convincing. On this basis, the authors discuss alternative approaches for an equitable and efficient taxation of sportspersons and sports organizations during major sports tournaments. While the issues regarding the taxation of sportspersons are solvable, this would necessitate global agreement for the fair taxation of sports organizations, which is, however, unlikely to be achieved.