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Author: Alara Efsun Yazıcıoğlu
Publisher: Routledge
ISBN: 100009264X
Category : Law
Languages : en
Pages : 271
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Book Description
This book is the first academic contribution that deals with international taxation of income sources from sports events. Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as ‘eSports’ and ‘bidding procedure’, the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law. With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.
Author: Alara Efsun Yazıcıoğlu
Publisher: Routledge
ISBN: 100009264X
Category : Law
Languages : en
Pages : 271
Get Book Here
Book Description
This book is the first academic contribution that deals with international taxation of income sources from sports events. Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as ‘eSports’ and ‘bidding procedure’, the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law. With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.
Author: Lynne Oats
Publisher: Bloomsbury Publishing
ISBN: 1526519577
Category : Business & Economics
Languages : en
Pages : 709
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Book Description
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.
Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709411017
Category : Law
Languages : en
Pages : 322
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Book Description
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Author: Georg Kofler
Publisher: Linde Verlag GmbH
ISBN: 3709412331
Category : Law
Languages : en
Pages : 332
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Book Description
A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the thirty most important tax treaty cases that were decided around the world in 2020. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, "Tax Treaty Case Law around the Globe 2021" is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges, and academics.
Author: Georg Kofler
Publisher: Linde Verlag GmbH
ISBN: 3709411955
Category : Law
Languages : en
Pages : 280
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Book Description
CJEU – The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
Author: Peter Hongler
Publisher: Oxford University Press
ISBN: 019289871X
Category : Law
Languages : en
Pages : 289
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Book Description
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Author: Alara Efsun Yazıcıoğlu
Publisher: Taylor & Francis
ISBN: 1003846378
Category : Law
Languages : en
Pages : 252
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Book Description
The tax implications of social media are numerous and highly debated, spanning such issues as the taxation of influencers, digital barter, and digital services taxes. This book offers a detailed overall analysis of the tax implications of social media, taking into consideration the unique characteristics of social media platforms and companies. Offering a comprehensive overview of tax law as it relates to the specificities of social media, the book examines taxation of influencers, taxation of social media companies, value added tax implications of the digital barter, the role that can be played by Pigouvian taxes in the field of social media, as well as the employment of social media as a tool for tax compliance. Widespread use of social media along with the proliferation of new social media platforms demonstrate the importance of social media tax law, and this book will be an important resource for tax administrations, lawyers, and researchers.
Author: Daniel N. Shaviro
Publisher: Oxford University Press, USA
ISBN: 019935975X
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
Fixing U.S. International Taxation provides a major rethinking of the tax issues raised by cross-border investment and the activities of multinational corporations.
Author: Kevin Holmes
Publisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433
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Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Author: Zakharova Larisa I.; ed. by Bekyashev K.A.
Publisher: "Издательство ""Проспект"""
ISBN: 5392287328
Category : Law
Languages : en
Pages : 205
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Book Description
The Textbook was prepared in accordance with the Federal State Educational Standard for Higher Education as applied to specialisation 40.03.01 “Jurisprudence” (Bachelor (degree) qualification) and the syllabus of the academic discipline “International Sports Law”, approved by the International Law Department of the Kutafin Moscow State Law University in January 2017. The Textbook consists of 17 chapters. They correspond to the themes of the syllabus of the academic discipline. In its General part, the history, object, subjects, sources, special principles of international sports law, the process of regulation of international sports relations at the universal level within the framework of the United Nations, its specialised agencies and programs, at the regional level within the Council of Europe and the European Union, at the bilateral level are considered. The Author makes a corresponding distinction with the object, subjects, sources, special principles of lex sportiva, a set of corporate norms elaborated by the International Olympic Committee, the International Paralympic Committee, international and national sports federations. Special attention is paid to the study of ways of resolving sports disputes through arbitration and appeal proceedings in the Court of Arbitration for Sport (CAS), by means of judicial proceedings in the European Court of Human Rights (ECtHR) and the Court of Justice of the European Union (CJEU). The Special Part of the Textbook identifies problem areas that require additional efforts to implement international legal and corporate regulations: the use of doping in sport, violence and hooligan behaviour of spectators and fans, environmental protection when organising international sports competitions, economic crimes and discrimination in international sports, protection of property rights with regard to television and radio broadcasts of international sports competitions, the use of Olympic symbols, countering threats to a healthy lifestyle. International instruments and acts of the Russian legislation are as of May 2018. The Textbook will be of interest for Bachelor students of law, lecturers of higher education institutions, practicing lawyers, staff members of organizations of the Olympic and Paralympic movements, as well as for all those whose academic interests and practical activities are connected with international law, sports law and lex sportivа.
