The taxation of international entertainers and athletes: all the world's a stage
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
The Hague
Kluwer Law International
1995
|
| Schriftenreihe: | The Chartered Institute of Taxation / Chartered Institute of Taxation <London>
1 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 356 S. |
| ISBN: | 9041101187 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV021480039 | ||
| 003 | DE-604 | ||
| 005 | 20040910 | ||
| 007 | t | ||
| 008 | 040721s1995 |||| 00||| eng d | ||
| 020 | |a 9041101187 |9 90-411-0118-7 | ||
| 035 | |a (OCoLC)33280990 | ||
| 035 | |a (DE-599)BVBBV021480039 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 |a DE-19 | ||
| 050 | 0 | |a K4535 | |
| 082 | 0 | |a 343.05/248 |2 20 | |
| 082 | 0 | |a 342.35248 |2 20 | |
| 100 | 1 | |a Sandler, Daniel |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The taxation of international entertainers and athletes |b all the world's a stage |c Daniel Sandler |
| 264 | 1 | |a The Hague |b Kluwer Law International |c 1995 | |
| 300 | |a XV, 356 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a The Chartered Institute of Taxation / Chartered Institute of Taxation <London> |v 1 | |
| 650 | 7 | |a Artistes interprètes - Impôts - Droit |2 ram | |
| 650 | 7 | |a Belastingheffing |2 gtt | |
| 650 | 7 | |a Etrangers - Impôts - Etudes comparatives |2 ram | |
| 650 | 7 | |a Impôt sur le revenu - Revenus étrangers |2 ram | |
| 650 | 7 | |a Inkomstenbelasting |2 gtt | |
| 650 | 7 | |a Sporters |2 gtt | |
| 650 | 7 | |a Sportifs - Impots - Droit |2 ram | |
| 650 | 7 | |a Uitvoerende kunstenaars |2 gtt | |
| 650 | 7 | |a Vrije beroepen |2 gtt | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Aliens |x Taxation | |
| 650 | 4 | |a Athletes |x Taxation |x Law and legislation | |
| 650 | 4 | |a Entertainers |x Taxation |x Law and legislation | |
| 650 | 4 | |a Income tax |x Foreign income | |
| 810 | 2 | |a Chartered Institute of Taxation <London> |t The Chartered Institute of Taxation |v 1 |w (DE-604)BV012772422 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014701156&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-014701156 | ||
Datensatz im Suchindex
| _version_ | 1804135208489844737 |
|---|---|
| adam_text | Contents
Preface xiii
CHAPTER 1 Introduction 1
Income tax 2
Value added tax 9
CHAPTER 2 Australia 11
Taxation of non residents generally 12
Non residents employed or carrying on business in Australia 15
Royalties 21
Withholding requirements 22
Employment Income 22
Income from business 30
Royalties 32
Application to waive or reduce withholding 33
Withholding tax certificate 34
Effect of tax treaties 34
Value added tax 35
Summary 36
CHAPTER 3 Canada 37
Taxation of non residents generally 37
Non residents employed or carrying on business in Canada 41
Royalties 46
Withholding requirements 47
Employment Income 47
Income from business 48
Inducements 49
Royalties 49
Application to waive or reduce withholding 50
Withholding tax certificate 51
Effect of tax treaties 52
Canada US Income Tax Convention (1980) 53
Canada USSR Treaty (1986) 56
Other treaties 57
Goods and Services Tax 59
Summary 64
CHAPTER 4 France 67
Taxation of non residents generally 67
Non residents employed or carrying on business in France 69
Royalties 72
Withholding requirements general 72
Employment income 72
Income from business 73
Royalties 74
Withholding requirements entertainers and athletes 74
Application to waive or reduce withholding 75
Withholding tax certificate 75
Effect of tax treaties 75
Value added tax 79
Summary 80
CHAPTER 5 Germany 83
Taxation of non residents generally 83
Non residents employed or carrying on business in Germany 85
Royalties 87
Withholding requirements general 87
Employment income 87
Income from business 88
Royalties 88
Withholding requirements entertainers and athletes 88
Employment income 88
Income from business 89
Application to waive or reduce withholding 89
Withholding tax certificate 90
Effect of tax treaties 90
Valued added tax 95
Summary 96
CHAPTER 6 Japan 99
Taxation of non residents generally 99
Individuals 99
Corporations 102
Non residents employed or carrying on business in Japan 105
Employment income 105
Business income 106
Use of loan out corporations 107
Royalties 107
Withholding requirements 108
Employment income 109
Income from business 110
Royalties 110
Application to waive or reduce withholding 111
Withholding tax certificate 111
Effect of tax treaties 112
Consumption Tax 119
Summary 120
CHAPTER 7 United Kingdom 121
Taxation of non residents generally 123
Non residents employed or carrying on business in the UK—general 127
Non residents employed or carrying on business in the UK—entertainers and
athletes 129
Loan out corporations and other intermediaries 131
Royalties 132
Withholding requirements—general 132
Employment income 132
Income from a trade or profession 133
Royalties 133
Withholding requirements—entertainers and athletes 136
Application to waive or reduce withholding 140
Withholding tax certificate 141
Effect of tax treaties 142
Value Added Tax 144
Summary 148
CHAPTER 8 United States 149
Taxation of non residents generally 149
Non residents employed or carrying on business in the US 152
Income from personal services 152
Use of loan out corporations 158
ix
Royalties 161
Withholding requirements 162
Employment income 163
Income from business 164
Royalties 165
Application to waive or reduce withholding 166
Withholding tax certificate 168
Effect of tax treaties 168
Value Added Tax 175
Summary 175
CHAPTER 9 Article 17 177
History of Article 17 of OECD Model Convention 177
Scope of Article 17 179
Who is an artiste or sportsman 179
Types of income included in Article 17 181
Limitations on the application of Article 17 186
(1) Cultural exchanges, charitable events and state sponsored activities 186
(2) Article 17(2) limitations 188
(3) De minimis exemption 188
Triangular cases 189
Can Article 17(2) extend domestic legislation? 190
Domestic anti avoidance provisions: deeming rules and treaty overrides 191
1992 revisions to Commentary to Article 17 191
Interpretation of tax treaties and treaty overrides 196
Use of OECD Commentary in interpreting tax treaties 199
Article 17 and domestic fictions 204
(1) United Kingdom 209
(a) Extent of concern 209
(b) Application and interpretation of tax treaties 210
(c) TA 1988 s. 556(2) and Article 17 212
(2) France 225
(a) Extent of concern 225
(b) Application and interpretation of tax treaties 226
(c) CGI Art. 155A and Article 17 227
Article 17 and treaty overrides 229
(1) Germany 230
x
(a) Extent of concern 230
(b) Application and interpretation of tax treaties 231
(c)EStGs. 50d(la) and Article 17 232
(2) Japan 233
(a) Extent of concern 233
(b) Application and interpretation of tax treaties 234
(c) LSRTT art. 3 and Article 17 235
Summary 237
TABLE A Summary of Entertainer and Athlete Tax Treaty Provisions by Country 239
I.AUSTRALIA 239
II. CANADA 244
III. FRANCE 249
IV. GERMANY 258
V. JAPAN 267
VI. UNITED KINGDOM 274
VII. UNITED STATES 287
CHAPTER 10 Examples 301
Situation A 301
Discussion 302
(1) Source 303
(2) Nature of the income received 303
(3) Tax liability 305
(4) Enforcement 308
(a) Withholding obligations 308
(b) Reporting obligations 311
(c) Other 312
(5) Value added tax 312
Situation B 314
Discussion 314
(1) Source 315
(2) Nature of the income received 316
(3) Tax liability 317
(4) Enforcement 321
(a) Withholding obligations 321
(b) Reporting obligations 322
(c) Other 322
(5) Value added tax 322
CHAPTER 11 Conclusions 327
Income tax 327
Domestic law 327
(1) Source of income 327
(2) Taxation of domestic source income 331
(a) Income from personal services 331
(b) Other income 336
International law 337
(1) Income from personal services 337
(2) Other income 340
Effective and efficient taxation of non resident entertainers and athletes 342
Value added tax 347
Bibliography 351
xii
|
| adam_txt |
Contents
Preface xiii
CHAPTER 1 Introduction 1
Income tax 2
Value added tax 9
CHAPTER 2 Australia 11
Taxation of non residents generally 12
Non residents employed or carrying on business in Australia 15
Royalties 21
Withholding requirements 22
Employment Income 22
Income from business 30
Royalties 32
Application to waive or reduce withholding 33
Withholding tax certificate 34
Effect of tax treaties 34
Value added tax 35
Summary 36
CHAPTER 3 Canada 37
Taxation of non residents generally 37
Non residents employed or carrying on business in Canada 41
Royalties 46
Withholding requirements 47
Employment Income 47
Income from business 48
Inducements 49
Royalties 49
Application to waive or reduce withholding 50
Withholding tax certificate 51
Effect of tax treaties 52
Canada US Income Tax Convention (1980) 53
Canada USSR Treaty (1986) 56
Other treaties 57
Goods and Services Tax 59
Summary 64
CHAPTER 4 France 67
Taxation of non residents generally 67
Non residents employed or carrying on business in France 69
Royalties 72
Withholding requirements general 72
Employment income 72
Income from business 73
Royalties 74
Withholding requirements entertainers and athletes 74
Application to waive or reduce withholding 75
Withholding tax certificate 75
Effect of tax treaties 75
Value added tax 79
Summary 80
CHAPTER 5 Germany 83
Taxation of non residents generally 83
Non residents employed or carrying on business in Germany 85
Royalties 87
Withholding requirements general 87
Employment income 87
Income from business 88
Royalties 88
Withholding requirements entertainers and athletes 88
Employment income 88
Income from business 89
Application to waive or reduce withholding 89
Withholding tax certificate 90
Effect of tax treaties 90
Valued added tax 95
Summary 96
CHAPTER 6 Japan 99
Taxation of non residents generally 99
Individuals 99
Corporations 102
Non residents employed or carrying on business in Japan 105
Employment income 105
Business income 106
Use of loan out corporations 107
Royalties 107
Withholding requirements 108
Employment income 109
Income from business 110
Royalties 110
Application to waive or reduce withholding 111
Withholding tax certificate 111
Effect of tax treaties 112
Consumption Tax 119
Summary 120
CHAPTER 7 United Kingdom 121
Taxation of non residents generally 123
Non residents employed or carrying on business in the UK—general 127
Non residents employed or carrying on business in the UK—entertainers and
athletes 129
Loan out corporations and other intermediaries 131
Royalties 132
Withholding requirements—general 132
Employment income 132
Income from a trade or profession 133
Royalties 133
Withholding requirements—entertainers and athletes 136
Application to waive or reduce withholding 140
Withholding tax certificate 141
Effect of tax treaties 142
Value Added Tax 144
Summary 148
CHAPTER 8 United States 149
Taxation of non residents generally 149
Non residents employed or carrying on business in the US 152
Income from personal services 152
Use of loan out corporations 158
ix
Royalties 161
Withholding requirements 162
Employment income 163
Income from business 164
Royalties 165
Application to waive or reduce withholding 166
Withholding tax certificate 168
Effect of tax treaties 168
Value Added Tax 175
Summary 175
CHAPTER 9 Article 17 177
History of Article 17 of OECD Model Convention 177
Scope of Article 17 179
Who is an artiste or sportsman 179
Types of income included in Article 17 181
Limitations on the application of Article 17 186
(1) Cultural exchanges, charitable events and state sponsored activities 186
(2) Article 17(2) limitations 188
(3) De minimis exemption 188
Triangular cases 189
Can Article 17(2) extend domestic legislation? 190
Domestic anti avoidance provisions: deeming rules and treaty overrides 191
1992 revisions to Commentary to Article 17 191
Interpretation of tax treaties and treaty overrides 196
Use of OECD Commentary in interpreting tax treaties 199
Article 17 and domestic fictions 204
(1) United Kingdom 209
(a) Extent of concern 209
(b) Application and interpretation of tax treaties 210
(c) TA 1988 s. 556(2) and Article 17 212
(2) France 225
(a) Extent of concern 225
(b) Application and interpretation of tax treaties 226
(c) CGI Art. 155A and Article 17 227
Article 17 and treaty overrides 229
(1) Germany 230
x
(a) Extent of concern 230
(b) Application and interpretation of tax treaties 231
(c)EStGs. 50d(la) and Article 17 232
(2) Japan 233
(a) Extent of concern 233
(b) Application and interpretation of tax treaties 234
(c) LSRTT art. 3 and Article 17 235
Summary 237
TABLE A Summary of Entertainer and Athlete Tax Treaty Provisions by Country 239
I.AUSTRALIA 239
II. CANADA 244
III. FRANCE 249
IV. GERMANY 258
V. JAPAN 267
VI. UNITED KINGDOM 274
VII. UNITED STATES 287
CHAPTER 10 Examples 301
Situation A 301
Discussion 302
(1) Source 303
(2) Nature of the income received 303
(3) Tax liability 305
(4) Enforcement 308
(a) Withholding obligations 308
(b) Reporting obligations 311
(c) Other 312
(5) Value added tax 312
Situation B 314
Discussion 314
(1) Source 315
(2) Nature of the income received 316
(3) Tax liability 317
(4) Enforcement 321
(a) Withholding obligations 321
(b) Reporting obligations 322
(c) Other 322
(5) Value added tax 322
CHAPTER 11 Conclusions 327
Income tax 327
Domestic law 327
(1) Source of income 327
(2) Taxation of domestic source income 331
(a) Income from personal services 331
(b) Other income 336
International law 337
(1) Income from personal services 337
(2) Other income 340
Effective and efficient taxation of non resident entertainers and athletes 342
Value added tax 347
Bibliography 351
xii |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Sandler, Daniel |
| author_facet | Sandler, Daniel |
| author_role | aut |
| author_sort | Sandler, Daniel |
| author_variant | d s ds |
| building | Verbundindex |
| bvnumber | BV021480039 |
| callnumber-first | K - Law |
| callnumber-label | K4535 |
| callnumber-raw | K4535 |
| callnumber-search | K4535 |
| callnumber-sort | K 44535 |
| callnumber-subject | K - General Law |
| ctrlnum | (OCoLC)33280990 (DE-599)BVBBV021480039 |
| dewey-full | 343.05/248 342.35248 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law 342 - Constitutional and administrative law |
| dewey-raw | 343.05/248 342.35248 |
| dewey-search | 343.05/248 342.35248 |
| dewey-sort | 3343.05 3248 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01972nam a2200505 cb4500</leader><controlfield tag="001">BV021480039</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20040910 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">040721s1995 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9041101187</subfield><subfield code="9">90-411-0118-7</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)33280990</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV021480039</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">K4535</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">343.05/248</subfield><subfield code="2">20</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">342.35248</subfield><subfield code="2">20</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Sandler, Daniel</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The taxation of international entertainers and athletes</subfield><subfield code="b">all the world's a stage</subfield><subfield code="c">Daniel Sandler</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">The Hague</subfield><subfield code="b">Kluwer Law International</subfield><subfield code="c">1995</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XV, 356 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">The Chartered Institute of Taxation / Chartered Institute of Taxation <London></subfield><subfield code="v">1</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Artistes interprètes - Impôts - Droit</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Belastingheffing</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Etrangers - Impôts - Etudes comparatives</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Impôt sur le revenu - Revenus étrangers</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Inkomstenbelasting</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Sporters</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Sportifs - Impots - Droit</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Uitvoerende kunstenaars</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Vrije beroepen</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Recht</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuer</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Aliens</subfield><subfield code="x">Taxation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Athletes</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Entertainers</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Income tax</subfield><subfield code="x">Foreign income</subfield></datafield><datafield tag="810" ind1="2" ind2=" "><subfield code="a">Chartered Institute of Taxation <London></subfield><subfield code="t">The Chartered Institute of Taxation</subfield><subfield code="v">1</subfield><subfield code="w">(DE-604)BV012772422</subfield><subfield code="9"></subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014701156&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-014701156</subfield></datafield></record></collection> |
| id | DE-604.BV021480039 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:10:52Z |
| indexdate | 2024-07-09T20:36:51Z |
| institution | BVB |
| isbn | 9041101187 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014701156 |
| oclc_num | 33280990 |
| open_access_boolean | |
| owner | DE-M382 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-19 DE-BY-UBM |
| physical | XV, 356 S. |
| publishDate | 1995 |
| publishDateSearch | 1995 |
| publishDateSort | 1995 |
| publisher | Kluwer Law International |
| record_format | marc |
| series2 | The Chartered Institute of Taxation / Chartered Institute of Taxation <London> |
| spelling | Sandler, Daniel Verfasser aut The taxation of international entertainers and athletes all the world's a stage Daniel Sandler The Hague Kluwer Law International 1995 XV, 356 S. txt rdacontent n rdamedia nc rdacarrier The Chartered Institute of Taxation / Chartered Institute of Taxation <London> 1 Artistes interprètes - Impôts - Droit ram Belastingheffing gtt Etrangers - Impôts - Etudes comparatives ram Impôt sur le revenu - Revenus étrangers ram Inkomstenbelasting gtt Sporters gtt Sportifs - Impots - Droit ram Uitvoerende kunstenaars gtt Vrije beroepen gtt Recht Steuer Aliens Taxation Athletes Taxation Law and legislation Entertainers Taxation Law and legislation Income tax Foreign income Chartered Institute of Taxation <London> The Chartered Institute of Taxation 1 (DE-604)BV012772422 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014701156&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Sandler, Daniel The taxation of international entertainers and athletes all the world's a stage Artistes interprètes - Impôts - Droit ram Belastingheffing gtt Etrangers - Impôts - Etudes comparatives ram Impôt sur le revenu - Revenus étrangers ram Inkomstenbelasting gtt Sporters gtt Sportifs - Impots - Droit ram Uitvoerende kunstenaars gtt Vrije beroepen gtt Recht Steuer Aliens Taxation Athletes Taxation Law and legislation Entertainers Taxation Law and legislation Income tax Foreign income |
| title | The taxation of international entertainers and athletes all the world's a stage |
| title_auth | The taxation of international entertainers and athletes all the world's a stage |
| title_exact_search | The taxation of international entertainers and athletes all the world's a stage |
| title_exact_search_txtP | The taxation of international entertainers and athletes all the world's a stage |
| title_full | The taxation of international entertainers and athletes all the world's a stage Daniel Sandler |
| title_fullStr | The taxation of international entertainers and athletes all the world's a stage Daniel Sandler |
| title_full_unstemmed | The taxation of international entertainers and athletes all the world's a stage Daniel Sandler |
| title_short | The taxation of international entertainers and athletes |
| title_sort | the taxation of international entertainers and athletes all the world s a stage |
| title_sub | all the world's a stage |
| topic | Artistes interprètes - Impôts - Droit ram Belastingheffing gtt Etrangers - Impôts - Etudes comparatives ram Impôt sur le revenu - Revenus étrangers ram Inkomstenbelasting gtt Sporters gtt Sportifs - Impots - Droit ram Uitvoerende kunstenaars gtt Vrije beroepen gtt Recht Steuer Aliens Taxation Athletes Taxation Law and legislation Entertainers Taxation Law and legislation Income tax Foreign income |
| topic_facet | Artistes interprètes - Impôts - Droit Belastingheffing Etrangers - Impôts - Etudes comparatives Impôt sur le revenu - Revenus étrangers Inkomstenbelasting Sporters Sportifs - Impots - Droit Uitvoerende kunstenaars Vrije beroepen Recht Steuer Aliens Taxation Athletes Taxation Law and legislation Entertainers Taxation Law and legislation Income tax Foreign income |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014701156&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012772422 |
| work_keys_str_mv | AT sandlerdaniel thetaxationofinternationalentertainersandathletesalltheworldsastage |