Taxation of entertainers and sportspersons performing abroad / / edited by Guglielmo Maisto
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| Titolo: |
Taxation of entertainers and sportspersons performing abroad / / edited by Guglielmo Maisto
|
| Pubblicazione: | Amsterdam, The Netherlands : , : IBFD, , 2016 |
| Descrizione fisica: | 1 online resource (720 pages) : illustrations |
| Disciplina: | 343.04 |
| Soggetto topico: | Double taxation |
| Entertainers - Taxation - Law and legislation | |
| Sports personnel - Taxation - Law and legislation | |
| Persona (resp. second.): | MaistoGuglielmo |
| Note generali: | "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. |
| Nota di contenuto: | The 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 Tetłak -- Football players : employees rather than sportspersons: an exception to article 17 OECD model / Stéphane 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 Tetłak -- Portugal / Tiago Marreiros Moreira -- Spain / Angel Juarez -- Switzerland / Ruth Bloch-Riemer -- United kingdom / Euan Lawson -- United states / Monica Oliveira -- Conclusions / Augusto Fantozzi. |
| Titolo autorizzato: | Taxation of entertainers and sportspersons performing abroad |
| ISBN: | 90-8722-362-5 |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910810038503321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
EC and international tax law series ; ; Volume 13.