Chapter Three, Taxation of Commercial Revenue from International Sports Events Chapter Five, Special Tax Exemption Regimes for Major Sports Events The current rules of international law relating to the taxation of athletes` income do not fulfil their functions with respect to major international sports events. Indeed, the tax measures developed in the current practice of organizing major sports tournaments are incompatible and often incompatible with the general principles of international law and the domestic law of the host countries. In particular, comparative research shows that, despite the right to tax foreign athletes, host countries of Olympic Games and football championships are increasingly willing to exempt champions from income tax under single tax regimes. A significant number of individuals and companies operating in different sectors derive their income from international sports events (ETIs), and these revenues, combined with economic transactions, raise stimulating income tax and VAT issues. This introduction provides an overview of the key concepts covered in the following chapters of this book. The book describes the key concepts and key players of mid-caps. It examines the terms “sport” (or “esports”) and “sporting event”, the tendering process and the main actors responsible for organising mid-caps, as well as the unequal distribution of revenues within the sports sector. The book describes the main tax concepts and mechanisms often mentioned in the analysis. It identifies the income that can come from ISEs and eSports tournaments and examines how sources of income (income tax) and relevant transactions (VAT) are taxed. Subscribe to the events in the category and receive new articles by email. This book analyses the tax treatment of income from participation in international sports competitions and the extent to which double taxation treaties based on Article 17 of the OECD Model Tax Convention can be used to regulate the taxation of international athletes in the context of major sporting events.
This book is the first scientific article to deal with the international taxation of sources of revenue from sporting events. In particular, with an interdisciplinary approach and in-depth analysis of sports law and international tax law, this is the first academic paper to conduct an in-depth analysis in the areas of international eSports taxation, sports betting, as well as illegal/illegal sources of income that can be obtained in connection with a sports event, such as bribes. After describing the general methods of income tax and VAT from an international perspective and defining key terms such as “eSports” and “application procedure”, the book examines in detail the taxation of services supplied and goods sold, i.e. the income generated, compared to an international sporting event from both an income tax and VAT perspective. It also analyses State aid in the sport sector, tax arrangements and specific tax exemption schemes for major sports events. The document highlights the lack of an acceptable level of certainty in the area of taxation of international sports events and makes relevant suggestions for the future of tax law relating to international sports events. With international appeal, this comprehensive book is a must-read for tax and sports law specialists. Karolina Tetłak is Assistant Professor of Tax Law at the University of Warsaw.
She is also associated with the Centre for International Sports Law at Staffordshire University and Thompson Rivers University. She specializes in sports tax law, athlete taxation and tax treatment of sporting events. After graduating from Harvard Law School and summa laude law from the University of Warsaw, Mr. Tetłak completed postgraduate studies in taxation and tax law at the University of Warsaw. She has received numerous awards and scholarships; his Master`s thesis on tax discrimination against personally provided services received the European Academic Tax Thesis Award 2007. Dr. Tetłak gained expertise and practical experience at Weil, Gotshal & Manges and PricewaterhouseCoopers. She is the author and co-author of numerous books on tax law, including articles in Highlights & Insights on European Taxation (WoltersKluwer) and European Taxation (IBFD). Chapter One, Key Concepts and Key Players in International Sport Events Unfortunately, the overview is currently not available. You can download the document by clicking on the button above. `); doc.close(); } } this.iframeload = function () { var iframe = document.getElementById(iframeId); iframe.style.display = “; setTimeout(function () { setIframeHeight(initialResizeCallback); }, 20); } function getDocHeight(doc) { var contentDiv = doc.getElementById(« iframeContent »); var docHeight = 0; if(contentDiv){ docHeight = Math.max( contentDiv.scrollHeight, contentDiv.offsetHeight, contentDiv.clientHeight ); } return docHeight; } function setIframeHeight(resizeCallback) { var iframeDoc, iframe = document.getElementById(iframeId); iframeDoc = ((iframe.contentWindow && iframe.contentWindow.document) || iframe.contentDocument); if (iframeDoc) { var h = getDocHeight(iframeDoc); if (h && h != 0) { iframe.style.height = parseInt(h) + `px`; if(typeof resizeCallback == « function ») { resizeCallback(iframeId); } } else if (nTries. Greifen Sie auf Ihre Online-Bücher auf der Tax Research Platform zu.
Don`t have a subscription to the tax research platform? Read more Chapter Six, Adoption of a Law on Tax Exemptions for International Sports Events and/or a Law on the Taxation of International Sports Events: An Effective Solution VitalSource is a university technology provider that allows Routledge.com customers to access its free bookshelf e-book reader. Most of our eBooks are sold as ePubs and can be read in the Bookshelf app. The app gives readers the freedom to access their documents anytime, anywhere, by adjusting settings like text size, font, page color, and more. To learn more about our eBooks, visit the links below: For volume discounts or student discounts, contact customer support. The search remains in your account and can be rerun at any time. Dr. Alara Efsun Yazıcıoĝlu is Assistant Professor at Kadir Has University (Turkey) and Head of the Department of Financial Law. She is also a lawyer. Customer reviews, including star ratings of products, help customers learn more about the product and decide if it`s right for them.
To calculate the total number of stars and the percentage distribution per star, we do not use a simple average. Instead, our system takes into account things like updating a review and whether the reviewer purchased the item on Amazon. It also analyzed reviews to check for reliability. Chapter Two, Taxation Methodology and Key Concepts for the Taxation of International Athletes, provides a detailed analysis of the tax benefits available to non-resident players to complement or replace Article 17 of the OECD Model and the resulting national legislation. The book also provides an overview of why such alternative measures are being taken and whether Article 17 could be amended to meet the requirements of today`s championships.