Ifa: Taxation of Non-Resident Entertainers: Taxation of Non-Resident Entertainers Contributor(s): International Fiscal Association (Ifa) (Author) |
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ISBN: 904110285X ISBN-13: 9789041102850 Publisher: Kluwer Law International OUR PRICE: $159.39 Product Type: Paperback - Other Formats Published: January 2000 |
Additional Information |
BISAC Categories: - Law | International - Law | Taxation - Business & Economics | Public Finance |
Dewey: 341.484 |
Series: Ifa Congress Series Set |
Physical Information: 0.38" H x 6.14" W x 9.21" (0.57 lbs) 176 pages |
Descriptions, Reviews, Etc. |
Publisher Description: The taxation of non-residents is a topic which has gained a great deal of attention and importance. In particular, in the field of sports, with worldwide television coverage of major events and the ever-increasing revenues generated by artists and sportspeople as well as promoters and other organizations. This has prompted the states in which such events take place to secure and increase their share in the revenues and to improve their collection systems. This book, which reflects the proceedings of a seminar held in Cannes, France in 1995 chaired by Dr Janduuml;rgen Killius, contributes to the understanding of the income tax status of artists, sportspersons and loan-out companies in the state in which they perform their artistic or sports activities. |