International taxation law in sports events
Author(s)
Bibliographic Information
International taxation law in sports events
Routledge, 2021
- : hbk
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  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
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  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
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  United Kingdom
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Note
Includes bibliographical references (p. [264]-272) and index
Description and Table of Contents
Description
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.
Table of Contents
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
by "Nielsen BookData"