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Efsun Yaz¿c¿o¿lu / Efsun Yazicioglu

International Taxation Law in Sports Events

Medium: Buch
ISBN: 978-0-367-52154-7
Verlag: Routledge
Erscheinungstermin: 09.01.2023
Lieferfrist: bis zu 10 Tage

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.


Produkteigenschaften


  • Artikelnummer: 9780367521547
  • Medium: Buch
  • ISBN: 978-0-367-52154-7
  • Verlag: Routledge
  • Erscheinungstermin: 09.01.2023
  • Sprache(n): Englisch
  • Auflage: 1. Auflage 2023
  • Produktform: Kartoniert
  • Gewicht: 459 g
  • Seiten: 298
  • Format (B x H x T): 156 x 234 x 16 mm
  • Ausgabetyp: Kein, Unbekannt

Themen


Autoren/Hrsg.

Autoren

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