Taxation of international sportsmen

Taxation of international sportsmen /

"This book analyses the tax treatment of income received from participation in international sports competition and the extent to which double tax treaty provisions based on article 17 of the OECD Model Tax Convention can be used to regulate the taxation of international sportsmen in the contex...

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Bibliographic Details
Main Author: Tetłak, Karolina (Author)
Format: Electronic eBook
Language:English
Published: [The Netherlands] : IBFD, 2014.
Series:IBFD Doctoral Series ; vol. 30
Subjects:
Athletes > Taxation > Law and legislation.
Professional athletes > Taxation > Law and legislation.
Sports > Taxation > Law and legislation.
Double taxation.
Income tax > Foreign income.
Noncitizens > Taxation > Law and legislation.
Online Access:Full text (Emerson users only)
Full text (Emmanuel users only)
Full text (NECO users only)
Full text (MCPHS users only)
Full text (Wentworth users only)
Table of Contents:
  • Historical background and legal and organizational framework for earning income from sports
  • General rules for the income tax treatment of sportsmen under double tax treaties
  • Tax treatment of various types of income of international sportsmen under double tax treaties
  • Special tax treatment of international sportsmen at selected sports events
  • Proposed tax treatment of international sportsmen
  • Summary and conclusions
  • References.

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