[PDF.03ym] Taxation of Athletes Participating in the Olympic Games: Under Article 17 of the OECD Model Tax Convention
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Taxation of Athletes Participating in the Olympic Games: Under Article 17 of the OECD Model Tax Convention
Karolina Tetlak
[PDF.ab64] Taxation of Athletes Participating in the Olympic Games: Under Article 17 of the OECD Model Tax Convention
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| #7872563 in Books | Tetlak Karolina | 2012-12-14 | 2012-12-14 | Original language:English | PDF # 1 | 8.66 x.40 x5.91l,.59 | File type: PDF | 176 pages | Taxation of Athletes Participating in the Olympic Games||About the Author|Dr. Karolina Tetłak is assistant professor in tax law at Warsaw University and associate of the Centre for International Sports Law at Staffordshire University, UK and Thompson Rivers University, Canada. An LL.M. graduate of Harvard Law School,
The tax treatment of income earned by sportsmen participating in the Olympic Games is governed by domestic law and double tax treaties based on the OECD Model Tax Convention. Article 17 of the OECD Model provides an exceptional allocation rule that gives the Olympic host state an unlimited right to tax income earned by athletes in the territory of that state. This book examines the (in)applicability of Article 17, with its source-based taxation, to income earned by sport...
You can specify the type of files you want, for your gadget.Taxation of Athletes Participating in the Olympic Games: Under Article 17 of the OECD Model Tax Convention | Karolina Tetlak. I was recommended this book by a dear friend of mine.