TY  - BOOK
AU  - Maisto,Guglielmo
TI  - Taxation of Entertainers and Sportspersons Performing Abroad
T2  - EC and International Tax Law Series
SN  - 9789087223625
AV  - K4487.E58 .M357 2016
U1  - 343.04 
PY  - 2016///
CY  - Amsterdam
PB  - IBFD Publications USA, Incorporated
KW  - Organisation for Economic Co-operation and Development.-Committee on Fiscal Affairs.-Model tax convention on income and on capital-Congresses
KW  - Electronic books
N1  - Intro -- Title Page -- Copyright Page -- Acknowledgements -- Foreword -- Table of Contents -- Part One: Taxation under Domestic Law -- Chapter 1: The Canadian/US Experience -- 1.1. Introduction -- 1.2. Taxation of resident entertainers -- 1.2.1. Basis of taxation -- 1.2.2. Employment income or business income -- 1.2.3. Income deferral plans -- 1.2.4. Providing services through a corporation -- 1.2.5. State, provincial and local taxation -- 1.2.6. Elimination of double taxation for resident sportspersons and entertainers performing abroad -- 1.3. Taxation of non-residents -- 1.3.1. Income from personal services -- 1.3.1.1. General rules -- 1.3.1.2. Actor tax -- 1.3.2. Income from the use (and sale) of image rights -- 1.3.3. Sponsorship, advertising, appearance and endorsement income -- 1.3.4. Recording income -- 1.3.5. Merchandising income -- 1.3.6. Signing bonuses -- 1.4. Conclusions -- Chapter 2: The EU Experience -- 2.1. Introduction -- 2.2. Resident sportspersons and entertainers -- 2.2.1. Existence of income -- 2.2.2. Characterization of income -- 2.2.2.1. The content of income classification -- 2.2.2.2. The tax effect of income classification -- 2.2.3. Taxation rules -- 2.3. Non-resident sportspersons and entertainers -- 2.3.1. Standard approach -- 2.3.2. Look-through rules -- Chapter 3: The Influence of EU Law on the Design of Domestic Tax Law for Entertainers and Sportspersons -- 3.1. Introduction -- 3.2. Different treatment of resident and non-resident entertainers and sportspersons -- 3.2.1. Deduction of business expenses -- 3.2.2. Deduction of private expenses -- 3.2.3. Progressive tax rate -- 3.3. Withholding taxes for both resident and non-resident entertainers and sportspersons -- 3.4. Withholding taxes applied exclusively to non-resident entertainers and sportspersons -- 3.4.1. Liquidity and interest disadvantages; 3.4.2. Administrative burdens and liability of the recipient of the services -- 3.4.3. Cash flow disadvantage as a restriction -- 3.4.4. Comparability -- 3.4.5. Justification -- 3.4.6. Design of a withholding tax mechanism -- 3.5. Conclusions -- Part Two: Taxation under Tax Treaty Law -- Chapter 4: Historical Development of Article 17 OECD Model: From the League of Nations to the 2010 OECD Model -- 4.1. Taxation of sportspersons and entertainers in the works of the League of Nations' -- 4.2. The approaches of the OEEC and the OECD -- 4.2.1. The Second Report of the Fiscal Committee of the OEEC (the 1959 report) -- 4.2.2. The 1963 OECD Draft Double Taxation Convention on Income and Capital -- 4.2.3. The 1964-1977 period -- 4.2.4. The 1977 OECD Model Double Taxation Convention on Income and on Capital -- 4.2.5. The 1987 OECD report The Taxation of Income Derived from Entertainment, Artistic and Sporting Activities -- 4.2.5.1. Introduction -- 4.2.5.2. The guidelines provided by the OECD in the interpretation of article -- 4.2.6. The 1992-1997 OECD Model Convention -- 4.2.7. The 2000 Update to the OECD Model -- 4.2.8. The 2008 Update to the OECD Model -- 4.2.9. The 2010 Update to the OECD Model -- 4.3. Conclusions -- Chapter 5: The 2014 Changes to Article 17 of the OECD Model Tax Convention -- 5.1. Introduction -- 5.2. Work that led to the 2014 changes -- 5.2.1. The Tax Court decision in Cheek v. The Queen -- 5.3. The 2014 Report -- 5.3.1. Responses to the comments that were not related to the proposals -- 5.3.2. Changes made to article 17 and its Commentary -- 5.3.2.1. Changes to the article -- 5.3.2.2. Changes to the Commentary -- 5.3.2.2.1. What is an entertainer or sportsperson and what are personal activities performed as such? -- 5.3.2.2.2. Clarifications regarding specific payments -- 5.3.2.2.3. Other changes -- 5.4. The diverging views; Part Three: Selected Issues in Tax Treaty Law -- Chapter 6: Tax Treaty Issues Related to Qualification, Allocation and Apportionment of Income Derived by Entertainers and Sportspersons -- 6.1. Introduction -- 6.2. Qualification -- 6.2.1. Entertainers -- 6.2.2. Sportspersons -- 6.2.3. Income derived from personal activities (as entertainer or sportsperson) -- 6.3. Allocation -- 6.3.1. Place of the "performance" -- 6.3.2. Connection ("link") between an item of income and the "performance" -- 6.3.2.1. New approach under the 2014 OECD Commentary -- 6.3.2.2. Situations with a clear "close connection" -- 6.3.2.3. How to determine the relevant "close connection" for casual earnings? -- 6.4. Apportionment -- 6.4.1. "Vertical" apportionment between different DTC provisions: Is there a system? -- 6.4.2. "Horizontal" (cross-border) apportionment between different states under article 17(1) OECD Model -- 6.4.2.1. The "games played" method -- 6.4.2.2. The "duty days" method -- 6.4.2.3. Guidelines under the 2014 OECD Commentary on Article -- 6.4.2.4. Some final remarks on (cross-border) apportionment -- 6.5. Summary and conclusions -- Chapter 7: Image Rights, Sponsoring and Advertising Income -- 7.1. Introduction -- 7.2. The transition to the new Commentary -- 7.3. Analysis of the OECD Commentary -- 7.3.1. Changes to paragraph 9 of the 2014 OECD Commentary on Article 17 OECD Model -- 7.3.2. New paragraph 9.5 on the treaty qualification of income from image rights -- 7.4. Final remarks -- Chapter 8: The Application of Article 17(2) of the OECD Model Convention -- 8.1. Introduction -- 8.2. Article 17(1) vs article 17(2) -- 8.3. The conflicting examples -- 8.4. The cross-border situations -- 8.5. Overtaxation by conflicts of attribution -- 8.6. The possible solution -- Chapter 9: Elimination of Double Taxation Relief: Credit vs Exemption; 9.1. Performers are taxed in two states -- 9.2. Recommended relief of double taxation under article -- 9.3. Method of elimination for article 17 prevails over other articles -- 9.4. Basket/overall method versus per-country method -- 9.5. Tax exemption method is easier, but can lead to under-taxation -- 9.6. Tax credit problems and examples -- 9.6.1. Tax certificate -- 9.6.2. Qualification of foreign tax -- 9.6.3. Final and compulsory payments -- 9.6.4. The person of the artiste -- 9.6.5. Triangular situations -- 9.6.6. Net deals: Transfer of the tax burden to the organizer -- 9.6.7. Differences in taxable base -- 9.6.8. Year of tax credit (or exemption) -- 9.6.9. Creditable domestic tax in the residence state -- 9.6.10. Complexity of the system of foreign tax credits -- 9.7. Deductions and tax returns in the performance state -- 9.8. Excess tax credits -- 9.9. Deduction of foreign tax as an operating expense -- 9.10. Conclusions -- 9.11. Partial solutions from the 2014 Update of the OECD Model -- Chapter 10: International Sports Events and Tournaments -- 10.1. Application of article 17 to income from international sports events and tournaments -- 10.2. Tax treatment of income derived by sportspersons from selected international sports events and tournaments -- 10.2.1. The pre-1990 approach -- 10.2.2. FIFA World Cup -- 10.2.3. Olympic Games -- 10.2.4. UEFA tournaments -- 10.3. Similarities and differences in tax treatment of income from sports events and the approach of FIFA, UEFA and IOC -- 10.4. Selected consequences of the lack of application of article 17 to international sports events and tournaments -- Chapter 11: Football Players - Employees rather than Sportspersons: An Exception to Article 17 OECD Model -- 11.1. Why, how and what? -- 11.2. Employees vs sportspersons -- 11.3. Specificities of football (and similar team sports); 11.4. Football players as employees -- 11.5. A complexity worth nothing -- 11.6. Article 15 OECD Model: A no-risk solution that makes sense -- 11.7. Conclusion -- Part Four: Country Reports -- Chapter 12: Argentina -- 12.1. Taxation of entertainers and sportspersons under domestic law -- 12.1.1. Overview on taxation of sportspersons and entertainers under domestic law -- 12.1.1.1. Domestic rules applicable to resident sportspersons and entertainers -- 12.1.1.1.1. Income tax -- 12.1.1.1.1.1. Advance withholdings -- 12.1.1.1.1.2. Withholdings, information regimes and other tax regulations on football matters -- 12.1.1.1.1.3. Special rules for entertainers -- 12.1.1.2. Elimination of double taxation for resident sportspersons and entertainers performing abroad -- 12.1.2. Application of income tax to non-resident sportspersons and entertainers -- 12.1.2.1. Domestic rules applicable to income of non-resident sportspersons and entertainers -- 12.1.2.1.1. Sourcing rules -- 12.1.2.1.2. Taxing rules for individual sportspersons and entertainers -- 12.1.2.1.3. Taxing rules for individuals performing for an orchestra or team -- 12.1.2.2. Domestic rules applicable to other income derived by non-resident sportspersons and entertainers in connection with the performance -- 12.1.2.2.1. Sourcing rules -- 12.1.2.2.2. Taxing rules -- 12.1.2.3. Anti-avoidance and abusive schemes or devices -- 12.2. Taxation of entertainers and sportspersons under tax treaties -- 12.2.1. Treaty policy -- 12.2.2. Administrative guidelines or case law -- Chapter 13: Australia -- 13.1. Taxation of entertainers and sportspersons under domestic law -- 13.1.1. Overview -- 13.1.2. Taxation of resident sportspersons under domestic law -- 13.1.2.1. Assessable income -- 13.1.2.2. Allowable deductions -- 13.1.3. Taxation of resident entertainers under domestic law; 13.1.4. Elimination of double taxation for resident sportspersons and entertainers performing abroad
N2  - This book provides a unique and detailed insight into the taxation of entertainers and sportspersons in an international context
UR  - https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176443
ER  -