LEADER 07293nam 2200577 450 001 9910797079403321 005 20230627032550.0 010 $a90-8722-240-8 035 $a(CKB)3840000000349746 035 $a(MiAaPQ)EBC30459295 035 $a(Au-PeEL)EBL30459295 035 $a(OCoLC)905561968 035 $a(EXLCZ)993840000000349746 100 $a20230627d2014 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTaxation of international sportsmen /$fKarolina Tetlak 205 $a1st ed. 210 1$aAmsterdam, The Netherlands :$cIBFD,$d[2014] 210 4$dİ2014 215 $a1 online resource (321 pages) 225 1 $aIBFD Doctoral Series 311 $a90-8722-239-4 320 $aIncludes bibliographical references (pages [299]-330). 327 $aIntro -- Title Page -- Copyright Page -- Acknowledgements -- Table of Contents -- Introduction -- Chapter 1: Historical Background and Legal and Organizational Framework for Earning Income from Sports -- 1.1. Historical background of earning income from participation in sports -- 1.1.1. Funding ancient sportsmen -- 1.1.2. Awards -- 1.1.3. Benefits from third parties -- 1.1.4. Sponsorship and advertising income -- 1.1.5. Employment income -- 1.2. Historical background and organizational framework of modern sporting events -- 1.2.1. Olympic Games -- 1.2.2. FIFA World Cup and UEFA tournaments -- 1.3. General legal framework for the taxation of foreign income -- 1.3.1. International aspects of income taxation -- 1.3.2. Characteristics and application of double tax treaties -- 1.3.3. The genesis of the tax treatment of sportsmen under double tax treaties -- 1.4. Conclusions -- Chapter 2: General Rules for the Income Tax Treatment of Sportsmen under Double Tax Treaties -- 2.1. The application of double tax treaties to sportsmen -- 2.2. Personal scope of article 17 of the OECD Model -- 2.2.1. The concept of a sportsman -- 2.2.2. Teams, sports clubs and intermediaries -- 2.3. Income covered by article 17 of the OECD Model -- 2.4. Apportionment and allocation of income to article 17 of the OECD Model -- 2.5. Source of income subject to article 17 of the OECD Model -- 2.6. Taxation of income of sportsmen in the source country and in the residence country under article 17 of the OECD Model -- 2.7. Income qualification conflict -- 2.8. Divergences in the UN Model, US Model and double tax treaties -- 2.9. Conclusions -- Chapter 3: The Tax Treatment of Various Types of Income of International Sportsmen under Double Tax Treaties -- 3.1. Types of income earned by sportsmen depending on financing methods -- 3.2. Prizes and awards. 327 $a3.3. Bonuses from governments and sports organizations -- 3.4. Sponsorship income -- 3.5. Advertising income -- 3.6. Employment income -- 3.6.1. Contract for employment of sportsmen in the light of article 17 of the OECD Model -- 3.6.2. Income attributable to training -- 3.6.3. Allocation of income from employment -- 3.6.4. Income from government employment -- 3.6.5. Pensions, severance pay and gratuities -- 3.7. Business income -- 3.7.1. Contract with an independent player in the light of article 17 of the OECD Model -- 3.7.2. Cost of preparation and training -- 3.7.3. Income from inaction -- 3.7.4. Change of residence -- 3.8. Scholarships -- 3.9. Conclusions -- Chapter 4: Special Tax Treatment of International Sportsmen at Selected Sports Events -- 4.1. Taxation of sportsmen at major international sports events and the approach of sports organizations -- 4.2. UEFA EURO 2000 in Belgium and the Netherlands -- 4.3. UEFA EURO 2008 in Austria and Switzerland -- 4.4. FIFA World Cup 2006 in Germany -- 4.5. FIFA World Cup 2010 in South Africa -- 4.6. Tax exemptions offered to international sportsmen at major sports events -- 4.7. UEFA EURO 2004 in Portugal -- 4.8. Winter Olympic Games 2010 in Vancouver -- 4.9. Summer Olympic Games 2012 in London -- 4.10. UEFA Champions League finals 2011 and 2013 in London -- 4.11. UEFA EURO 2012 in Poland and Ukraine -- 4.12. Reasons for departing from the general rules of taxation of sportsmen in the case of major international sports events -- 4.12.1. Requirements of sports organizations -- 4.12.2. Economic value and benefits of tax exemptions for sportsmen -- 4.12.3. Sociological and political reasons for exempting sportsmen from tax -- 4.13. The consequences of departing from the general principles of taxation of sportsmen in the case of major international sports events. 327 $a4.13.1. Tax discrimination within the group of sportsmen -- 4.13.1.1. Diversification of income tax treatment of sportsmen -- 4.13.1.2. The concept of discrimination and the evaluation standards for a breach of the principle of equality -- 4.13.1.3. Justifiability of departing from the general rules of taxation in the case of sportsmen participating in major international sports events -- 4.13.2. Irregularities in the process of exempting sportsmen from tax on income from international sports events -- 4.14. Conclusions -- Chapter 5: The Proposed Tax Treatment of International Sportsmen -- 5.1. The need for new tax solutions for international sportsmen -- 5.2. Income threshold -- 5.3. Time threshold -- 5.4. Limiting the application of article 17 of the OECD Model -- 5.4.1. Sports events sponsored from public funds -- 5.4.2. League clause -- 5.4.3. The exclusion of the application of article 17 to employed sportsmen -- 5.4.4. Reduction of the rate of withholding tax -- 5.5. Removal or reversal of article 17 of the OECD Model -- 5.6. Modification of the provisions of national law -- 5.7. Fixed location of international sports events -- 5.8. Legal fiction of fixed location of international sports events -- 5.9. Multilateral tax treaty (Olympic tax truce) -- 5.10. Centralized system of tax collection -- 5.11. Statutes and by-laws of sports organizations -- 5.12. Influence of sports organizations, the OECD and sportsmen on the possibility of adopting the proposed solutions -- 5.12.1. The role of international sports organizations -- 5.12.2. The role of the OECD and the UN -- 5.12.3. The role of sportsmen -- 5.13. Conclusions -- Summary and conclusions -- References. 330 $aThis book provides a detailed analysis of the impact of article 17 of the OECD Model Tax Convention on the tax treatment of income received by international sportsmen. 410 0$aIBFD Doctoral Series 606 $aNoncitizens$xTaxation$xLaw and legislation 606 $aProfessional athletes$xTaxation$xLaw and legislation 606 $aIncome tax$xForeign income 606 $aDouble taxation 606 $aSports$xTaxation$xLaw and legislation 615 0$aNoncitizens$xTaxation$xLaw and legislation. 615 0$aProfessional athletes$xTaxation$xLaw and legislation. 615 0$aIncome tax$xForeign income. 615 0$aDouble taxation. 615 0$aSports$xTaxation$xLaw and legislation. 676 $a336.278796 700 $aTet?ak$b Karolina$01465808 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910797079403321 996 $aTaxation of international sportsmen$93676014 997 $aUNINA