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Instructions for Form 1040-C, U.S. departing alien income tax return
| Instructions for Form 1040-C, U.S. departing alien income tax return |
| Pubbl/distr/stampa | [Washington, D.C.] : , : Dept. of the Treasury, Internal Revenue Service |
| Descrizione fisica | 1 online resource (volumes) |
| Soggetto topico |
Noncitizens - Taxation - Law and legislation - United States
Income tax - United States Noncitizens - Taxation - Law and legislation Income tax |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa  |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
U.S. departing alien income tax return
United States departing alien income tax return |
| Record Nr. | UNINA-9910691930903321 |
| [Washington, D.C.] : , : Dept. of the Treasury, Internal Revenue Service | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Tax and import restrictions on resident foreigners in select countries
| Tax and import restrictions on resident foreigners in select countries |
| Pubbl/distr/stampa | [Washington, D.C.] : , : The Law Library of Congress, Global Legal Research Directorate, , 1993 |
| Descrizione fisica | 1 online resource (12 pages) |
| Soggetto topico |
Noncitizens - Taxation - Law and legislation
Excise tax - Law and legislation Bank accounts - Law and legislation |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Questions posed -- Belize / Stephen Clarke -- Costa Rica / Norma C. Gutiérrez -- Greece / Theresa Papademetriou -- Honduras / Norma C. Gutiérrez -- Republic of Ireland / Kersi B. Shroff. |
| Record Nr. | UNINA-9910714052603321 |
| [Washington, D.C.] : , : The Law Library of Congress, Global Legal Research Directorate, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Taxation of capital gains realized by a non-resident individual or a foreign corporation from the sale of shares in a domestic corporation in several foreign countries / / Edith Palmer
| Taxation of capital gains realized by a non-resident individual or a foreign corporation from the sale of shares in a domestic corporation in several foreign countries / / Edith Palmer |
| Autore | Palmer Edith <1940-> |
| Pubbl/distr/stampa | [Washington, D.C.] : , : European Law Division, Law Library of Congress, , 1990 |
| Descrizione fisica | 1 online resource (36 pages) |
| Collana | LL |
| Soggetto topico |
Noncitizens - Taxation - Law and legislation
Capital gains tax - Law and legislation |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910713785803321 |
Palmer Edith <1940->
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| [Washington, D.C.] : , : European Law Division, Law Library of Congress, , 1990 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Taxation of international sportsmen / / Karolina Tetlak
| Taxation of international sportsmen / / Karolina Tetlak |
| Autore | Tetłak Karolina |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2014] |
| Descrizione fisica | 1 online resource (321 pages) |
| Disciplina | 336.278796 |
| Collana | IBFD Doctoral Series |
| Soggetto topico |
Noncitizens - Taxation - Law and legislation
Professional athletes - Taxation - Law and legislation Income tax - Foreign income Double taxation Sports - Taxation - Law and legislation |
| ISBN | 90-8722-240-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- 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.
3.3. 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. 4.13.1. 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. |
| Record Nr. | UNINA-9910797079403321 |
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Tetłak Karolina
|
||
| Amsterdam, The Netherlands : , : IBFD, , [2014] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation of international sportsmen / / Karolina Tetlak
| Taxation of international sportsmen / / Karolina Tetlak |
| Autore | Tetłak Karolina |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2014] |
| Descrizione fisica | 1 online resource (321 pages) |
| Disciplina | 336.278796 |
| Collana | IBFD Doctoral Series |
| Soggetto topico |
Noncitizens - Taxation - Law and legislation
Professional athletes - Taxation - Law and legislation Income tax - Foreign income Double taxation Sports - Taxation - Law and legislation |
| ISBN | 90-8722-240-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- 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.
3.3. 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. 4.13.1. 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. |
| Record Nr. | UNINA-9910810037303321 |
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Tetłak Karolina
|
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| Amsterdam, The Netherlands : , : IBFD, , [2014] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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