International taxation law in sports events
著者
書誌事項
International taxation law in sports events
Routledge, 2021
- : hbk
並立書誌 全1件
大学図書館所蔵 全3件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references (p. [264]-272) and index
内容説明・目次
内容説明
This book is the first academic contribution that deals with international taxation of income sources from sports events.
Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as 'eSports' and 'bidding procedure', the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law.
With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.
目次
Table of Contents
Acknowledgments
Forewords
Acronyms
Table of Cases
Introduction
Chapter One, Key concepts and main actors of international sports events
Chapter Two, Taxation methodology and principal concepts
Chapter Three, Taxation of commercial income sources deriving from international sports events
Chapter Four, Taxation of government funding
Chapter Five, Specific tax exemption regulations for mega sporting events
Chapter Six, Adoption of an 'International Sports Events Tax Exemptions Act' and/or an 'International Sports Events Taxation Act': an effective solution
Conclusion
Bibliography
「Nielsen BookData」 より