Search Results - (((((brain OR ((tpain OR tmain) OR tmain)) OR ((((((bbtbbbrain OR bbtbmain) OR bbtbbtrain) OR stmain) OR (bbttmain OR bbttrain)) OR (tmain OR ((smain OR (sbbrain OR sbbrain)) OR (tmain OR (btrain OR btrain))))) OR (((tpain OR tbbrain) OR tbbbbbbbrain) OR ((tpain OR tbbrain) OR tbbbbbbbrain)))) OR (((((again OR again) OR ((bmain OR bmain) OR barmain)) OR (((btttbtbrain OR btttbtbrain) OR (((btbmain OR btmain) OR btbtmain) OR btbtmain)) OR (bpain OR bpain))) OR (((((bmain OR bpain) OR (((smain OR (sbttttbbbbbmain OR sbttttrain)) OR ((smain OR smain) OR (stbttrain OR stbbtrain))) OR (smain OR smain))) OR smain) OR (((((((sbbbttttttbrain OR sbbbtttttpain) OR (sbbbtttbbmain OR sbbbtttbbrain)) OR (sbbbtbbtttbbbrain OR (sbbbtbtbbrain OR (sbbmain OR smain)))) OR (sbbbbtbttmain OR sbbbbtbttmain)) OR ((sbbbrain OR sbbbbbmain) OR (sbbbbbbbbmain OR sbbbbbmain))) OR (smain OR smain)) OR ((smain OR (smain OR ((sbbtbrain OR ((sbbtbtbbrain OR sbbtbtbbtrain) OR sbbtbtbmain)) OR (sbbpain OR sttrain)))) OR smain))) OR smain)) OR gain)) OR (min OR min)) OR (spain OR tpain)) tax :: Search Library Physical Publications & Media

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Taxation of Entertainers and Sportspersons Performing Abroad by Maisto, Guglielmo

Published 2016

Table of Contents: “…The Canadian/US experience / Chris Anderson -- The EU experience / Daniel Gutmann -- The influence of EU law on the design of domestic tax law for entertainers and sportspersons / Alexander Rust -- Historical development of article 17 OECD model : from the League of Nations to the 2010 OECD model / Andrea Parolini -- The 2014 changes to article 17 of the OECD model tax convention / Jacques Sasseville -- Tax treaty issues related to qualification, allocation and apportionment of income derived by entertainers and sportspersons / Axel Cordewener -- Image rights, sponsoring and advertising income / Mario Tenore -- The application of article 17(2) of the OECD model convention / Angel Juarez -- Elimination of double taxation relief : credit vs exemption / Dick Molenaar -- International sports events and tournaments / Karolina Tetłak -- Football players : employees rather than sportspersons: an exception to article 17 OECD model / Stéphane Rychen -- Argentina / Alejandro E. …”

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