Search Results - (((((rain OR ((tpain OR tmain) OR tmain)) OR ((((((bbtbbbbrain OR bbtbbmain) OR bbtbbmain) OR stmain) OR bbttrain) OR (tmain OR ((smain OR (sbrain OR sbbbrain)) OR (tmain OR tbrain)))) OR (((tpain OR tbbmain) OR tbbbbbbbrain) OR ((tpain OR tbbmain) OR tbbbbbbbrain)))) OR (((((amain OR amain) OR ((bmain OR bmain) OR bargain)) OR (((btttbtrain OR btttbtrain) OR (((btmain OR btmain) OR btbttbmain) OR btbttbmain)) OR ((bpain OR pain) OR (bpain OR pain)))) OR (((((bmain OR (bpain OR pain)) OR (((smain OR (sbttttbbbbrain OR sbtttttrain)) OR ((smain OR smain) OR (stbtrain OR (stbbtpain OR stbbpain)))) OR (smain OR smain))) OR sbmain) OR (((((((sbbbttttttrain OR sbbbtttttpain) OR sbbbtttbbtrain) OR (sbbbtbbtttbbpain OR (sbbbtbtbtrain OR (sbbbrain OR sbmain)))) OR (sbbbbtbtrain OR sbbbbtbtrain)) OR ((sbbbrain OR sbbbbmain) OR (sbbbbbbbbrain OR sbbbbmain))) OR (sbmain OR smain)) OR ((sbmain OR (sbmain OR (((sbbtbrain OR sbbtrain) OR sbbtbtbrain) OR (sbbpain OR sbrain)))) OR sbmain))) OR sbmain)) OR main)) OR (min OR min)) OR (spain OR tpain)) tax :: Search Library Physical Publications & Media

101

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. …”

Full text (Wentworth users only)

Electronic eBook