INTERNATIONAL TAXATION OF ARTISTES & SPORTSMEN

Auteur:

Xavier Oberson

Lieu d'édition:

Genève, Zurich, Bâle

Editeur:

Schulthess, Bruylant (Collection Droit fiscal)

Date de publication:

31 décembre 2009

ISBN:

978-3-7255-5704-2

Présentation:

This book uses the knowledge of a number of tax specialists of various domestic tax laws. Such a combination will give the reader a good overview of the different tax models that are used in countries such as Switzerland, Austria, France, the Netherlands, Canada, Spain, Russia, Poland and Ireland.Issues regarding the taxation of non-resident artist and sportsmen as well as rather technical concerns such as the deduction of expenses and the tax credit will be treated. The reader will have the opportunity to understand the tax related issues involved in the organization of a multinational event such as a football championship and a music festival. The various contributions found in this book are the results of a conference held in Geneva in October 2007 on the International taxation of Artists and Sportsmen.