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181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 00$aTaxation of entertainers and sportspersons performing abroad /$fedited by Guglielmo Maisto
210  1$aAmsterdam, The Netherlands :$cIBFD,$d2016.
215   $a1 online resource (720 pages) $cillustrations
225 1 $aEC and international tax law series ;$vVolume 13
300   $a"Based on the presentations made at the "Taxation of entertainers and sportspersons performing abroad" seminar that was held in Milan on 30 November 2015."--Foreword, page vii.
311   $a90-8722-361-7 
327   $aThe Canadian/US experience / Chris Anderson -- The EU experience / Daniel Gutmann -- The influence of EU law on the design of domestic tax law for entertainers and sportspersons / Alexander Rust -- Historical development of article 17 OECD model : from the League of Nations to the 2010 OECD model / Andrea Parolini -- The 2014 changes to article 17 of the OECD model tax convention / Jacques Sasseville -- Tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons / Axel Cordewener -- Image rights, sponsoring and advertising income / Mario Tenore -- The application of article 17(2) of the OECD model convention / Angel Juarez -- Elimination of double taxation relief : credit vs exemption / Dick Molenaar -- International sports events and tournaments / Karolina Tet?ak -- Football players : employees rather than sportspersons: an exception to article 17 OECD model / Ste?phane Rychen -- Argentina / Alejandro E. Messineo -- Australia / Michael Dirkis -- Austria / Matthias Mayer and Stephanie Zolles -- Belgium / Anne Mieke Vandekerkhove and Ellen Vandingenen -- Canada / Chris Anderson and Lance Fraser -- France / Ivana Zivanovic -- Germany / Carsten Schlotter -- Italy / Mario Tenore -- Netherlands / Dick Molenaar -- Poland / Karolina Tet?ak -- Portugal / Tiago Marreiros Moreira -- Spain / Angel Juarez -- Switzerland / Ruth Bloch-Riemer -- United kingdom / Euan Lawson -- United states / Monica Oliveira -- Conclusions / Augusto Fantozzi.
410  0$aEC and international tax law series ;$vVolume 13.
606   $aDouble taxation$vCongresses
606   $aEntertainers$xTaxation$xLaw and legislation$vCongresses
606   $aSports personnel$xTaxation$xLaw and legislation$vCongresses
615  0$aDouble taxation
615  0$aEntertainers$xTaxation$xLaw and legislation
615  0$aSports personnel$xTaxation$xLaw and legislation
676   $a343.04
702   $aMaisto$b Guglielmo
712 02$aInternational Bureau of Fiscal Documentation,
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910797081203321
996   $aTaxation of entertainers and sportspersons performing abroad$93676032
997   $aUNINA