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Author: Xavier Oberson Publisher: Emile Bruylant ISBN: 9782802726593 Category : Aliens Languages : en Pages : 278
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: Xavier Oberson Publisher: Emile Bruylant ISBN: 9782802726593 Category : Aliens Languages : en Pages : 278
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: OECD Publisher: OECD Publishing ISBN: 9264975438 Category : Languages : en Pages : 64
Book Description
This publication brings together two reports prepared by the Committee on Fiscal Affairs; "Thin Capitalisation" and "The Taxation of Income Derived from Entertainment, Artistic and Sporting Activities",
Author: Michael Lang Publisher: ISBN: 9788171944620 Category : Languages : en Pages : 504
Book Description
Some artistes and sportsmen are 'flying birds'. Especially very famous artistes and sportsmen spread their activity - and thus their income-across several countries. Still, normally they do not have a qualified connection - a permanent establishment in the state of performance or a presence fulfilling the criteria of the 183-days rule-to the state of source. Therefore, the OECD introduced a special rule for artistes and sportsmen.Practical experience shows that cross border activities of artistes and sportsmen cause a lot of issues. Issues are caused by the interpretation of the special rule in tax treaties and their interdependence with other treaty provisions. Besides that, artistes and sportsmen are often confronted with discrimination in the state of source. Last but not least, artistic and sportive activities cause specific VAT issues. This volume strives to analyse these issues and to give conclusions based on the interpretation of current international tax law. Furthermore, the authors intend to show how international tax law could be improved where an improvement seems necessary.
Author: Dick Molenaar Publisher: IBFD ISBN: 9076078874 Category : Double taxation Languages : en Pages : 439
Book Description
The special tax rules for performing artistes lead to obstacles. This book considers the problems regarding, for example, the determination of taxable income and the non-deductibility of expenses and tax credits in the country of residence, and gives clear examples of excessive taxation.
Author: Lionel S. Sobel Publisher: American Bar Association ISBN: 9781627229807 Category : Business & Economics Languages : en Pages : 390
Book Description
This book discusses the specialized issues affecting the income taxation of entertainers, athletes, and artists. It considers both domestic and international taxation. It includes numerous examples, calculations, charts and graphs.
Author: Pasquale Pistone Publisher: Kluwer Law International B.V. ISBN: 9041198601 Category : Business & Economics Languages : en Pages : 424
Book Description
Study on the question of harmonization of direct taxation among European Community Member States: how Member States must comply with EC Law as they apply their tax treaties, how EC law regulates cross-border tax issues within the Community, and how EC law affects tax treaties between EU Member States and third countries. The book provides expert commentary on 27 leading tax cases from the European Court of Justice, and gives the proposal of EC Model Tax Convention, which combines existing provisions of international tax law with the principles of Community tax law.
Author: Daniel Sandler Publisher: Springer ISBN: 9789041101181 Category : Business & Economics Languages : en Pages : 0
Book Description
The Taxation of International Entertainers and Athletes: All the World's a Stage provides a comprehensive and detailed analysis of the taxation of non-resident entertainers and athletes in seven countries: Australia, Canada, France, Germany, Japan, the United Kingdom and the United States. The book deals with the many sources of income which such individuals can derive, including income from live performances, television appearances, commercials, product endorsements, royalties for record sales or `needle time', and merchandising of concert paraphernalia. The primary focus of the book is income tax, although VAT regimes are also considered. In addition, the book provides in-depth analysis of Article 17 (Artists and Sportsmen) of the OECD Model Tax Treaty, particularly regarding the extensive additions to the Commentary to that Article made in 1992 based on the OECD's 1987 report on the taxation of entertainers and athletes. The book contains a table summarising the tax treaty provisions applicable to personal services income derived by entertainers and athletes in the seven countries reviewed. Two examples (one dealing with a touring pop group and the other with a professional tennis player) are used to illustrate, compare and contrast the manner in which income earned by non-resident entertainers and athletes is treated under domestic income tax and VAT regimes (where applicable) in these countries. Finally, conclusions are drawn, at the domestic and international levels, regarding policy and practical considerations in the effective and efficient taxation of such individuals.
Author: Beate Erwin Publisher: ISBN: 9781633593282 Category : Aliens Languages : en Pages :
Book Description
" ... analyzes the U.S. income tax laws applicable to nonresident alien artists, performing artists, entertainers, and athletes (together referred to as "performers") who derive income from U.S. sources, either relating to performances in the United States or rights extending to intellectual property rights in the United States"--Portfolio description (page iii).
Author: Xavier Oberson
Author: Xavier Oberson
Author: Walter Loukota
Author: OECD
Author: Michael Lang
Author: Dick Molenaar
Author: Lionel S. Sobel
Author: Pasquale Pistone
Author: Daniel Sandler
Author: Rijkele Betten
Author: Beate Erwin