International taxation law in sporting events: an income tax analysis
"This book is the first academic contribution that deals with international taxation of income sources from sporting 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 anal...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Abingdon, Oxon
Routledge
2021
|
| Schlagworte: | |
| Online-Zugang: | URL des Erstveroeffentlichers |
| Zusammenfassung: | "This book is the first academic contribution that deals with international taxation of income sources from sporting 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, like 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 details 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 an income tax and a VAT perspective. Are also analysed 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 any tax and sports law scholars"-- |
| Beschreibung: | Based on author's thesis (doctoral - Université de Genève, 2016) Description based on online resource; title from digital title page (viewed on August 04, 2020) |
| Beschreibung: | 1 online resource (xx, 277 pages) illustrations |
| ISBN: | 9780429328022 0429328028 9781000092646 100009264X 9781000092608 1000092607 9781000092622 1000092623 |
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Datensatz im Suchindex
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| author | Yazıcıoğlu, Alara Efsun |
| author_facet | Yazıcıoğlu, Alara Efsun |
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| author_sort | Yazıcıoğlu, Alara Efsun |
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| bvnumber | BV047017020 |
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| dewey-full | 343.06/6 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.06/6 |
| dewey-search | 343.06/6 |
| dewey-sort | 3343.06 16 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| format | Electronic eBook |
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| illustrated | Illustrated |
| index_date | 2024-07-03T15:58:19Z |
| indexdate | 2024-07-10T09:00:15Z |
| institution | BVB |
| isbn | 9780429328022 0429328028 9781000092646 100009264X 9781000092608 1000092607 9781000092622 1000092623 |
| language | English |
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| physical | 1 online resource (xx, 277 pages) illustrations |
| psigel | ZDB-7-TFC |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| publisher | Routledge |
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| spelling | Yazıcıoğlu, Alara Efsun Verfasser aut International taxation law in sporting events an income tax analysis Alara Efsun Yazıcıoğlu Abingdon, Oxon Routledge 2021 © 2021 1 online resource (xx, 277 pages) illustrations txt rdacontent c rdamedia cr rdacarrier Based on author's thesis (doctoral - Université de Genève, 2016) Description based on online resource; title from digital title page (viewed on August 04, 2020) "This book is the first academic contribution that deals with international taxation of income sources from sporting 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, like 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 details 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 an income tax and a VAT perspective. Are also analysed 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 any tax and sports law scholars"-- Sports / Taxation / Law and legislation International business enterprises / Taxation / Law and legislation https://www.taylorfrancis.com/books/9780429328022 Verlag URL des Erstveroeffentlichers Volltext |
| spellingShingle | Yazıcıoğlu, Alara Efsun International taxation law in sporting events an income tax analysis Sports / Taxation / Law and legislation International business enterprises / Taxation / Law and legislation |
| title | International taxation law in sporting events an income tax analysis |
| title_auth | International taxation law in sporting events an income tax analysis |
| title_exact_search | International taxation law in sporting events an income tax analysis |
| title_exact_search_txtP | International taxation law in sporting events an income tax analysis |
| title_full | International taxation law in sporting events an income tax analysis Alara Efsun Yazıcıoğlu |
| title_fullStr | International taxation law in sporting events an income tax analysis Alara Efsun Yazıcıoğlu |
| title_full_unstemmed | International taxation law in sporting events an income tax analysis Alara Efsun Yazıcıoğlu |
| title_short | International taxation law in sporting events |
| title_sort | international taxation law in sporting events an income tax analysis |
| title_sub | an income tax analysis |
| topic | Sports / Taxation / Law and legislation International business enterprises / Taxation / Law and legislation |
| topic_facet | Sports / Taxation / Law and legislation International business enterprises / Taxation / Law and legislation |
| url | https://www.taylorfrancis.com/books/9780429328022 |
| work_keys_str_mv | AT yazıcıoglualaraefsun internationaltaxationlawinsportingeventsanincometaxanalysis |