Source: http://link.library.ibfd.org/resource/TkWiqwrWbtc/
Timestamp: 2020-07-12 18:42:03
Document Index: 107192778

Matched Legal Cases: ['EuG', 'Art. 17', 'Art. 17', 'Art. 17', 'EuG', 'Art 17', 'Art 17', 'Art. 17', 'Art. 17']

sportsmen (Concept) - International Bureau of Fiscal Documentation
The concept sportsmen represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource sportsmen
476 Items that share the Concept sportsmen
Value added taxation and contract-splitting in relation to international artistes and sportsmen
Veranlagungswahlrecht der Künstler und Sportler in den Niederlanden
Where to go with athletes' tax optimisation after the crack down on the license box model?
Wie lange besteht Anspruch auf die Zuzugsbegünstigung? Ein vorzeitiges Auslaufen entspricht nicht den Willen des Gesetzgebers
Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStG
Zur Besteuerung von Fussballbundesligavereinen
Zur Umsetzung des EuGH-Urteils in Sachen Scorpio Konzertproduktionen GmbH (C-290/04) durch BMF-Schreiben vom 5. 4. 2007 - wird die Europäische Kommission ihr Vertragsverletzungsverfahren gegen Deutschland einstellen?
Zur zwischenstaatlichen Besteuerung von Künstlern und Sportlern
Zur zwischenstaatlichen Besteuerung von Künstlern und Sportlern mit Hinweisen auf andere Ländern
Zuzugsbegünstigungen und DBA - die Wirksamkeit im Lichte der Befreiungs- oder Anrechnungsmethode = Favourable treatment of relocation and tax treaties - effectiveness in light of the tax credit or the tax exemption method
Änderung des Künstler-Sportler-Erlasses : Vereinfachung bei der Besteuerung ausländischer Künstler oder Sportler = Revision of the Directive on artists and athletes : simplification of the taxation of foreign artists and athletes
Öffentliche Medienauftritte von Künstlern und Sportlern nach Art. 17 OECD-Musterabkommen = Public performances of artistes and sportsmen through the media according to Art. 17 OECD Model Convention
"Star companies" in international tax law
2013 employer's levy on 2012 salaries exceeding € 150,000 hits Netherlands' soccer clubs significantly
4-4-2-tax
Abzugsteuer bei künstlerischen, sportlichen, artistischen oder ähnlichen Darbietungen gemäss para 50a Abs. 4 EStG
Abzugsteuer bei künstlerischen, sportlichen, artistischen oder ähnlichen Darbietungen gemäss para 50a Abs. 4 EStG. BMF Schreiben vom 23.1. 1996
Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017
Administrative burdens for non-resident artistes and sportsmen in the light of non-discrimination clauses
Agassi v Robinson (Inspector of Taxes) : [2004] EWHC 487 (Ch)
Agassi v Robinson: caution! Intentionalism at work
Aktualisiertes Merkblatt über Entlastung vom Steuerabzug aufgrund von DBA bei Künstler- oder Sportler-Honoraren. Erl. vom 15.2.1996
Aktuelle BFH-Rechtsprechung zum Steuerabzug nach Paragr. 50a EStG - Auswirkungen für die Praxis
Analysis of the case law on the scope of article 17 of the OECD Model : issues resolved and yet to be resolved
Analysis of the first U.S.-Chile income tax treaty - part 2
Annex to Advocate General's conclusion on whether or not Art. 17 of the OECD Model applies to the basic salaries of sportsmen
Appearance fee paid to non-resident professional golfer
Argentina : legal and tax aspects of transferring professional soccer players
Artiesten, sporters en BTW
Auslegung der "Künstler- und Sportlerklausel" des Artikels 8 Abs. 2 letzter Satz des DBA-BRD
Austria: tax planning for incoming professional team sports players
Belgium : case law on the determination of the level of a cyclist's foreign income
Belgium : international transfers of professional football players
Belgium, Switzerland, the Netherlands, Turkey : international transfers of professional football players : a comparative tax approach
België : een belastingparadijs voor Belgische artiesten en sportbeoefenaars? : deel 1
België : een belastingparadijs voor Belgische artiesten en sportbeoefenaars? : deel 2
Beschränkt steuerpflichtige Schriftsteller, Vortragende, Künstler, Architekten, Sportler, Artisten und Mitwirkende an Unterhaltungsdarbietungen
Beschränkte Steuerpflicht ausländischer Prominenter - kritische Analyse der aktuellen Rechtslage : Welches Steueraufkommen steht dem deutschen Fiskus international zu?
Besonderheiten bei angestellten beschränkt steuerpflichtigen Künstlern und Sportlern
Besteuerung ausländischer Berufssportler
Besteuerung beschränkt steuerpflichtiger Künstler und Sportler : zur geplanten Neuregelung der Paragr. 50, 50a EStG
Besteuerung beschränkt steuerpflichtiger Sportler
Besteuerung international tätiger E-Sportler = Taxation of internationally active professional gamers
Besteuerung international tätiger nichtselbständiger Berufsportler und Künstler : Ein totgeschwiegenes Problem der Umsetzung der Regelungen der DBA in der Praxis
Besteuerung von Berufssportlern mit in- und ausländischen Einkünften aus sportlicher Tätigkeit. Anwendung der Künstler- / Sportlerklauseln älterer DBA
Besteuerung von Transferentschädigungen und Entgelten für Spielerleihen nach dem JStG 2010
Besteuerung österreichischer und schweizerischer Künstler, Sportler und Dienstleistender nach dem Jahressteuergesetz 2009 in Deutschland = Taxation of Austrian and Swiss artistes, sportsmen, and service agencies under the German Annual Tax Act 2009
Brexit and EU sports law
Budget update : Netherlands tax plan 2007
Business tax and sport. - Taxation of sportsmen. - VAT legislation and sports clubs. - Capital allowances
Canadian taxation of foreign service providers : treaty issues and court decisions
Comments on selected 2014 updates to the commentary on art. 17 of the OECD Model Tax Convention
Comparative tax approach of major European leagues
Context of sportsmen
DBA-Schutz für ausländische Künstler- und Sportlergesellschaften? = Does source taxation of foreign artiste and sportsman companies conflict with double taxation conventions?
Das 2008 Update des OECD-Musterabkommens
Data analytics shows the way to progress in international tax enforcement
David Beckham donating his salary to charity: what are the tax applications?
De illusies van de artiesten- en beroepssportersregeling
De minimis clause according to the US Model
Der Auslandskünstlererlass
Der Steuerabzug beschränkt Steuerpflichtiger - Welche Konsequenzen hat der EuGH-Fall Gerritze?
Der Umfang der erweitert beschränkten Steuerpflicht bei gewerblich tätigen Handelsvertretern, Unternehmensberatern, Fotomodellen, Sportlern und anderen umherreisenden Unternehmern
Der freiberuflich tätige Berufssportler - eine deutsch- österreichische Kuriosität
Der unterhaltende Sportler - eine kritische Betrachtung aktueller VwGH-Rechtsprechung = Entertainers and sportspersons - a critical view of a recent decision of the Supreme Administrative Court
Determination of the amount of exempt foreign income of a Netherlands resident professional cyclist
Die Bemessungsgrundlage für den Steuerabzug i.S. des Sec. 50a Abs. 4 EStG unter Berücksichtigung aktueller Entwicklungen
Die Besonderheiten der Besteuerung von Künstlern und Sportlern nach Art 17 DBA Österreich - Deutschland = Specifics of taxation of artists and sportsmen according to Art 17 of the tax treaty between Austria and Germany
Die Besteuerung natürlicher Personen in Südafrika
Die Besteuerung von Sportlern : Einkunftsarten - Einkünfteermittlung - Internationales Steuerrecht
Die Kunstler und Sportler Regel des Artikel 17 OECD Musterabkommen 1992
Die Sportlerklausel im alten DBA Deutschland-Österreich im Lichte der neuen Judikatur des BFH
Die deutsche Besteuerung international tätiger Künstler und Sportler
Die österreichische DBA-Politik - das "österreichische Musterabkommen"
Does Italy boost international transfers of football players?
Does the OECD artistes and athletes article cover speeches?
Domestic attribution of income and taxation of international entertainers and sportspersons : theory and practice of art. 17 OECD Model Convention
Een "kleinigheid" over buitenlandse sporters
Einkünfte von Künstlern und Sportlern im Internationalen Steuerrecht
Einkünfte von Künstlern und Sportlern im Umsatzsteuerrecht
Einnahmen ohne Zufluss? : zur Anwendung des Paragr. 50a Abs. 4 EStG bei geldwerten Vorteilen in Form von Reisedienstleistungen
El derecho de imagen en los convenios para evitar la doble imposición sobre la renta : el caso de los artistas y deportistas
Employed artistes and sportsmen according to the OECD Model
Endlich Rechtssicherheit bei der Besteuerung von Werbeverträgen mit beschränkt Steuerpflichtigen : Grundsatzurteil zum Quellensteuerabzug
Enige (internationale) fiscale aspecten van de regeling Stichting Contractspelersfonds KNVB (CFK)
Entertainment: a taxing business
Ertragsteuerliche Regeln für Künstler und Sportler in Österreich
Esports and taxation
Esports gamers cannot be considered as sportspersons for income tax purposes according to the Turkish tax administration
Euro 2000 taxation
Finance Act 2002 - a sporting act?
Fiscale behandeling van inkomsten uit internationale sportactiviteiten
For the good of the game? A comparison of the taxation of sportspersons and sports organizations outside of and during major sporting events
Foreign tax credit or tax exemption for Dutch kick boxer
France : international transfers of professional football players
France: the tax planning for professional sportsmen over their entire career and post-active period
Garcia v Commissioner of Internal Revenue : 140 TC No 6
Germany : international transfers of professional football players
Geänderte Berechnung bei Künstlern und Sportlern bis VZ 2008 : BMF v. 16.2.2011 : Aufwendungen beim Steuerabzug Paragr. 50a EStG
Glasgow Rangers : the "big tax case"
HMRC's response to the OECD July 2014 Update to art. 17 of the Model Tax Convention and Commentary
How "special" is sport under EU law in the light of the Court of Justice of the European Union recent decision in the Olivier Bernard case?
How to modernize income taxation of international artistes and sportsmen
IFA Seminar J: Besteuerung von internationalen Sportorganisationen und Sportveranstaltungen
Il fisco va incontro allo sport dilettantistico
Image rights : tax situation in Spain
Image rights companies - where are we now?
Image rights in the English Premier League
Impôt sur le revenu. Rémunérations de prestations de services versées à l'étranger, un exemple d'application de l'article 155A du CGI à l'exclusion d'une convention fiscale : (CAA Paris, 6.11.1997, rec. No. 96-1298)
India : Taxation of sportspersons and artistes
India: tax planning for incoming professional team sports players
Individuals' income under double taxation conventions : a Brazilian approach
International Tax Law Summer Conference in Rust : taxation of a racing cyclist - case study = International Tax Law Summer Conference in Rust : die Besteuerung eines Radrennfahrers - Fallstudie
International sports players : dealing with players coming to the United Kingdom
International tax aspects of esports
International taxation of nonresident entertainers and athletes
International taxation of sportsmen and entertainers : Seminar Université de Lausanne
Internationales Steuerrecht in der Schweiz : Aktuelle Situation und Perspektiven : Festschrift zum 80. Geburtstag von Walter Ryser = Droit fiscal international de la Suisse : Situation actuelle et perspectives : Mélanges à l'occasion du 80e anniversaire de Walter Ryser
Interpretatie '(daadwerkelijk) belast' voor verdragsvrijstelling van beroepswielrenner : nogmaals onduidelijkheid troef ondanks nieuw cassatie-arrest
Isn't sport taxing? The taxation of sports professionals post-Agassi
Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy
It'll end in penalties!
Italy : tax planning for incoming professional team sports players
Italy : tax treatment of income from sports images right
Judicial interpretation of tax treaties: the use of the OECD Commentary
Kansen voor Nederlandse artiesten en sporters met de 2014 Update OESO-Modelverdrag
Kroniek : Internationaal belastingrecht 2005-2007
Kroniek : Internationaal belastingrecht 2007-2008
Kroniek : Internationaal belastingrecht 2009
Kroniek : Internationaal belastingrecht 2011
Kroniek : Internationaal belastingrecht 2012
Künstler und Sportler im DBA Deutschland-Österreich
Künstler und Sportler im DBA-Recht
Künstler und Sportler im nationalen und internationalen Steuerrecht : Einkommensteuer, Umsatzsteuer, Sozialversicherung
Künstler- und Sportlerbesteuerung nach dem neuen Doppelbesteuerungsabkommen USA-Österreich
La fiscalité du sport dans les etats de la Communauté Économi Européennne
La sous-capitalisation ; L'imposition des artistes du spectacle et des sportifs
Las rentas de artistas y deportistas en la jurisprudencia más reciente del Tribunal Supremo. Errores de concepto
Le précompte professionnel sur les rétributions des artistes et des sportifs professionnels
Le sport professionnel et la fiscalité. Les groupements sportifs à statut particulier; les clubs sportifs; les sportifs et leurs acolytes
Legal, practical and taxation issues of buy-out clauses in professional football contracts
Legge 25 marzo 1986, no. 80. Trattamento tributario dei proventi derivanti dall'esercizio di attività sportive dilettantistiche
Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in Article 17(1) of the OECD Model Convention (part I)
Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in Article 17(1) of the OECD Model Convention (part II)
London 2010 - Olympic income and corporation tax exemptions
London 2010 : Olympic income and corporation tax exemptions
Maccabi Rishon Lezion Basketball Amuta (Society) v The Rehovot Assessment Officer : Income tax appeal 1051/04
McLaren Racing Ltd - tax deduction for penalties
McLaren Racing Ltd : tax deduction for penalties
Minimum threshold for entertainers and sportspersons in article 17 of the OECD Model
Minimum treshold in tax treaties
Minimumdrempel voor artiesten en sporters in belastingverdragen
Monaco: un pays d'accueil privilégié pour les artistes et les sportifs
Nederland wil geen Art. 17 (artiesten en sporters) meer in zijn belastingverdragen
Netherlands ice skater not eligible for relief for foreign training days
Neue Verständigungsvereinbarung zum Sportlerbegriff nach dem DBA Deutschland-Österreich
New Italian tax regime for individuals moving to Italy : special focus on artists and sportsmen
New options to restrict art. 17 of the OECD Model Tax Convention for international sportspersons
New options to restrict article 17 for artistes and sportsmen
New practice of the canton of Vaud on the taxation at source of artists, athletes and speakers performing in Switzerland
New trends in the taxation of international sportsmen
Nikolai Khabibulin v R (Khabibulin v R) : Docket No 96-4680 (IT) G
Non-discrimination issues of artistes and sportsmen in the light of article 24 OECD Model
Non-resident entertainers and athletes - some critical comments on the notice issued on 25 April 1997 by the Belgian tax administration
Notion of sportsmen in art. 17 OECD Model
OESO Update 2014 en de arbeidsartikelen : gemiste kansen, afbrokkeling van principes en soms wat duidelijkheid
Olympic taxes
Overseas entertainers and sportsmen
Paragr. 50a EStG und die Besteuerung von Künstlern und Sportlern
Performing in Canada: taxation of non-resident artists, athletes, and other service providers
Personal taxation of non-resident artistes and sportsmen in the light of non-discrimination clauses
Player management fee deductions : the scores at quarter time
Portugal : Tax planning for incoming individual sportspersons
Portugal : international transfers of professional football players
Portugal : taxation of image rights
Portugal: tax planning for incoming professional teamsportsplayers
Praxis der Besteuerung von Auslandsbeziehungen
Problemas prácticos en la tributación de las rentas obtenidas por los deportistas en el extranjero. El caso particular de la International Champions Cup a la luz del convenio entre España y Estados Unidos = Practical issues in the taxation of athletes performing abroad. The particular case of International Champions Cup in light of the tax treaty between Spain and United States
Probleme bei der Besteuerung von Amateursportlern aus nationaler und internationaler Sicht
Problèmes récents posé par l'imposition des artistes et sportifs non-résidents
Proposed amendments to the commentary to article 17 of the OECD tax treaty model
Proposed regulations establish a new "event basis" rule for determining source of compensation for labor or personal services
Prévention de l'évasion fiscale internationale. Rémunérations de prestations de services versées à l'étranger (CGI, art. 155A, situation résultant de la loi No. 80-30 du 18 janvier 1980, art. 71)
Radicale wijziging van de artiesten- en beroepssportersregeling in 2007 : 'Hand it over, we don't own it' - Joan as Policewoman (2006)
Recent developments regarding the OECD Model Convention and EC law
Recent legislation on the tax regime applicable to inbound workers, qualified lecturers and researchers
Red card Article 17?
Rent-A-Star - Zum Sinn und Zweck des Art. 17 Abs. 2 OECD-MA
Rent-a-star : the purpose of Article 17(2) of the OECD Model
Retenue à la source sur la rémunération des toreros participant à une prestation globale d'une société espagnole (non)
Russia: the tax planning for incoming professional team sports players
Scorpio and the Netherlands : major changes in artiste and sportsman taxation in the European Union
Sergio Garcia v. Commissioner of Internal Revenue - another good round for the golfers?
Should provinces tax non-resident athletes?
Slovenia: tax planning for incoming professional team sports players
Some relevant open issues for international sportpersons transferring thier tax residency to Italy
Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
Source versus residence principle : artistes and sportsmen
South Africa : draft guide on the taxation of professional sports clubs and players issued : a very promising starting point in the path of restoring clarity!
Sozialversicherung von Künstlern und Sportlern
Spain : international transfers of professional football players
Spain's contradictory tax treatment of image rights
Spain: tax planning for incoming professional teamsportsplayers
Spanish tax authorities and Brazilian football clubs battling over the taxation of capital gains
Special issues due to the way of financing artistes and sportsmen
Special tax regime applicable to the participants in the XXXII America's Cup 2007 : an overview
Sponsoring of sports stars and other celebrities
Sport en fiscaliteit in beweging
Sport en indirecte belastingen
Sport in a post-brexit Europe
Sport und Besteuerung
Sports and taxation : selected issues
Sports image rights in the UK : countering tax evasion in the football industry
Sports image rights under Italian law
Sports law and taxation
Sports under EU VAT
State aid and access to sport - lessons for VAT law?
State income taxation of nonresident professional athletes
State taxation of professional athletes: congress must step in
Steht dem deutschen Fiskus ein Besteuerungsrecht im Hinblick auf die inländischen Einnahmen ausländischer Berufssportler zu?
Stellungnahme zu dem Beitrag von Schauhoff über "Endlich Rechtssicherheit bei der Besteuerung von Werbeverträgen mit beschränkt Steuerpflichtigen"
Steuerabzug bei Darbietungseinkünften : neues BMF-Schreiben zur Besteuerung beschränkt steuerpflichtiger Künstler und Sportler
Steuerabzug bei Spielerleihe und Spielertransfer : Rechtsübertragung versus Nutzungsüberlassung
Steuererlass für Champions-League & Co - Verzicht auf Steuerabzug nach Paragr. 50a EStG und Schaffung "weisser Einkünfte" bei deutschen Spitzensportlern
Steuerfragen bei Sportlervergütungen und Ablösezahlungen
Steuern und Sport - Besteuerungsfragen bei Profisportlern : systematische Darstellung steuerlicher Folgen bei national und international tätigen Berufssportlern
Sun, sand and bright lights : taxation of artists and sportspersons in Portugal
Switzerland : international transfers of professional football players
Switzerland: new VAT law entered into force on 1 January 2010 - main impacts on the taxation of sport
Tax and career facilities for professional football players in 2013 : a comparison of 30 European countries
Tax and financial planning for sportsmen and entertainers
Tax implications of the growth of professional sport
Tax liability for resident individual sportspersons and artists
Tax planning and the "football leaks"
Tax planning for incoming individual professional athletes and artists
Tax planning for incoming individual sportspersons - United Kingdom
Tax planning for incoming individual sportspersons and artists
Tax planning for incoming individual sportspersons and entertainers - Netherlands
Tax planning for incoming professional teams sportspersons
Tax planning for professional sportsmen over their entire career and post-active period in Japan
Tax residence of professional football players
Tax rules for foreign players in China
Tax treaty case law around the globe : 2018
Tax treaty law and Community law : some recent developments
Taxable event and taxable base for VAT of artistes and sportsmen under the Sixth Directive
Taxation in Australia of non-resident athletes : Maurice Greene and the Olympic games : can the ATO catch the fastest man in the world?
Taxation of artistes and sportsmen under Singapore's domestic law and its tax treaties
Taxation of artistic and athletic performance under art. 17 (2) OECD Model
Taxation of athletes
Taxation of contract splitting with artistes and sportsmen according to the OECD Model
Taxation of high net worth sports persons in Brazil
Taxation of image rights in South Africa
Taxation of individual sportspersons
Taxation of non-UK resident entertainers and sportsmen
Taxation of non-resident entertainers and athletes
Taxation of non-resident entertainers and sportsmen
Taxation of nonresident artists and athletes in Germany
Taxation of nonresident athletes and entertainers performing in Canada
Taxation of nonresident cricketers in India: beyond the 22 yards of Indian Premier League
Taxation of other income of artistes and sportsmen at interposition of a company according to the OECD Model
Taxation of pensions and golden handshakes of artistes and sportsmen according to the OECD Model
Taxation of professional athletes : cross-border perspectives
Taxation of sportsmen and entertainers
Taxation of sportsmen and their clubs in Hungary
Taxation of sportspersons - Russia
Taxation of sportspersons and entertainers - Italy
Televisión de Cataluña SA v General State Administration : STS 2254/2011, recurso no 456/2006
Tennissport und geldwerter Vorteil. Urteil vom 17. Juli 1996, Finanzgericht Düsseldorf
The French tax dumping for sports mega-events : fiscal exemption for UEFA EURO 2016 and beyond
The Netherlands : international transfers of professional football players
The Netherlands : tax planning for incoming team sports players
The OECD-Model-Convention and its update 2014
The anomalous taxation of athletes in U.S.-Canada leagues
The artistes and sportsmen's article (Article 17 of the OECD Model) : has the time come to stop counting stars in the sky?
The changes introduced by the 2014 update to the OECD Model Tax Convention
The constitutional review of the 2014 World Cup Law by Brazil's Federal Supreme Court
The critical need for reform of article 17 (artistes and sportsmen) of the OECD Model Tax Treaty
The emergence of esports
The historical background of art. 17 OECD Model
The illusions of international artiste and sportsman taxation
The notion of "income" in the sense of art. 17 OECD Model
The tax benefits brought by the Brazilian government for implementation of the 2016 Olympic Games and Paralympic Games 2016
The tax treatment of income derived by participants in the 2014 World Cup in Brazil
The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty
The tax treatment of the income of internationally active football referees under German law : a commentary on the German Federal Fiscal Court decision in IR 98/15
The taxation of artists and sportsmen after the Arnoud Gerritse decision
The taxation of foreign resident sportspersons in Germany
The taxation of international entertainers and athletes : all the world's a stage
The taxation of non-resident US athletes employed by Canadian-based professional sports teams : attracting athletes to Canada
The taxation of non-resident team athletes in Canada
The taxation of profits from poker games in the Netherlands : latest developments
The taxpayer as the unofficial sponsor at the London 2012 Olympic Games
The use of a foreign interposed company by sports persons
Thin capitalisation | Taxation of entertainers, artistes and sportsmen
Topsporter en inkomstenbelasting
Topsporter en inkomstenbelasting in de nieuwe eeuw
Treatment of "training activities" for artistes and sportsmen according to the OECD Model
Treatment of advertising income of artistes and sportsmen according to the OECD Model
Tributación de las rentas generadas por los derechos de imagen de los deportistas profesionales en el ámbito nacional e internacional
Turkey: tax planning for incoming professional team sports players
U.S. taxation of athletes in U.S. and abroad
U.S. taxation of foreign athletes and entertainers and the effects of the TCJA
UK stunner : UK income tax on entertainers and sportspersons
UK tax breaks for the 2013 UEFA Champions League final
UK tax structuring for international entertainers and athletes
UK taxation of prize money and sponsorship income earned during the 2012 London Olympic Games
USA: tax planning for incoming professional team athletes
Ukraine: tax planning for incoming professional team sports players
United Kingdom : image rights
United Kingdom : international transfers of professional football players
United Kingdom : new legislation on disguised remuneration, impact on the taxation of sport
United Kingdom: Commentary and observations on "The Major Sporting Events (Income Tax Exemption) Regulations 2016"
United Kingdom: tax planning for incoming professional team sports players
Unselbständige Künstler und Sportler
Unternehmenspolitik und Internationale Besteuerung : Festschrift für Lutz Fischer zum 60. Geburtstag
Upsetting the status quo : cases where football intermediaries' commissions should be taxed in the State of the transfer
Uruguay : tax treatment of income obtained by sportsmen from the performance of sports activities and from the exploitation of sports image rights
VAT consequences of ECJ case law C-18/12 on the term "sport" and interpretation by the Supreme Court on the term "granting the right to use a sport facility"
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/TkWiqwrWbtc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/TkWiqwrWbtc/">sportsmen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Data Citation of the Concept sportsmen