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010 a| 2016441519;

020 a| 9789087223618 (print);

020 z| 9789087223625 (ebook);

035 a| (WaSeSS)ssj0001859253;

042 a| pcc;

049 a| EREEa| NEHH;

050 00 a| K4487.E58b| T39 2016;

111 2 a| Taxation of entertainers and sportspersons performing abroad (Seminar)d| (2015 :c| Milan, Italy)?| UNAUTHORIZED;

245 10 a| Taxation of entertainers and sportspersons performing abroadh| [electronic resource] /c| edited by Guglielmo Maisto.;

260 a| Amsterdam :b| IBFD Publications,c| [2016].;

300 a| xxxiv, 775 pages ;c| 24 cm.;

490 0 a| EC and international tax law series,x| 1574-969X ;v| v. 13;

500 a| "Based on the presentations made at the "Taxation of entertainers and sportspersons performing abroad" seminar that was held in Milan on 30 November 2015."--Foreword, page vii.;

505 0 a| 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. Messineo -- Australia / Michael Dirkis -- Austria / Matthias Mayer and Stephanie Zolles -- Belgium / Anne Mieke Vandekerkhove and Ellen Vandingenen -- Canada / Chris Anderson and Lance Fraser -- France / Ivana Zivanovic -- Germany / Carsten Schlotter -- Italy / Mario Tenore -- Netherlands / Dick Molenaar -- Poland / Karolina Tetłak -- Portugal / Tiago Marreiros Moreira -- Spain / Angel Juarez -- Switzerland / Ruth Bloch-Riemer -- United kingdom / Euan Lawson -- United states / Monica Oliveira -- Conclusions / Augusto Fantozzi.;

506 a| Available only to authorized users.;

538 a| Mode of access: World Wide Web;

650 0 a| Double taxationv| Congresses.=| ^A72801;

655 0 a| Electronic books.=| ^A491897;

700 1 a| Maisto, Guglielmo.?| UNAUTHORIZED;

710 2 a| International Bureau of Fiscal Documentation.?| UNAUTHORIZED;

856 40 z| Full text available from Ebook Central - Academic Completeu| https://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=6176443;

949 a| CLICK ON WEB ADDRESSw| ASISh| JOYNER188;

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999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 5559142-3001l| MNETm| JMUSICr| Ys| Yt| MNESSBKu| 1/29/2021x| EBOOKz| JERESOURCE;

Taxation of entertainers and sportspersons performing abroad / edited by Guglielmo Maisto.

Author/creator	Taxation of entertainers and sportspersons performing abroad (Seminar)
Other author	Maisto, Guglielmo.
Other author	International Bureau of Fiscal Documentation.
Format	Electronic
Publication Info	Amsterdam : IBFD Publications, [2016].
Description	xxxiv, 775 pages ; 24 cm.
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subjects	Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Model tax convention on income and on capital--Congresses. Entertainers--Taxation. --Law and legislation. --Congresses. Sports personnel--Taxation. --Law and legislation. --Congresses. Double taxation--Congresses.

Series	EC and international tax law series, 1574-969X ; v. 13
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. Messineo -- Australia / Michael Dirkis -- Austria / Matthias Mayer and Stephanie Zolles -- Belgium / Anne Mieke Vandekerkhove and Ellen Vandingenen -- Canada / Chris Anderson and Lance Fraser -- France / Ivana Zivanovic -- Germany / Carsten Schlotter -- Italy / Mario Tenore -- Netherlands / Dick Molenaar -- Poland / Karolina Tetłak -- Portugal / Tiago Marreiros Moreira -- Spain / Angel Juarez -- Switzerland / Ruth Bloch-Riemer -- United kingdom / Euan Lawson -- United states / Monica Oliveira -- Conclusions / Augusto Fantozzi.
General note	"Based on the presentations made at the "Taxation of entertainers and sportspersons performing abroad" seminar that was held in Milan on 30 November 2015."--Foreword, page vii.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2016441519
ISBN	9789087223618 (print)

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Taxation of entertainers and sportspersons performing abroad / edited by Guglielmo Maisto.

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