Taxation of non-resident entertainers : proceedings of a seminar held in Cannes, France, in 1995 during the 49th Congress of the International Fiscal Association
著者
書誌事項
Taxation of non-resident entertainers : proceedings of a seminar held in Cannes, France, in 1995 during the 49th Congress of the International Fiscal Association
（IFA Congress seminar series, v. 20d）
Kluwer Law International, c1996
- : pbk
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注記
Chair: Dr. J. Killius (Germany)
Includes bibliographical references
内容説明・目次
内容説明
The taxation of non-residents is a topic which has attracted a lot of recent attention. This collection of essays explores the income tax status of artists, sports persons and loan-out companies in the state in which they perform their artistic or sports activities.
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