International Taxation Law in Sports Events: An Income Tax Analysis

Synopsis

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.

Copyright:

2020

Book Details

Book Quality:

Publisher Quality

ISBN-13:

9781000092646

Related ISBNs:

9780429328022, 9780367266257, 9780367266257, 9780367521547, 9780367521547

Publisher:

Taylor and Francis

Date of Addition:

07/29/20

Copyrighted By:

Alara Efsun Yaz

Adult content:

No

Language:

English

Has Image Descriptions:

No

Categories:

Nonfiction, Sports, Computers and Internet, Business and Finance, Law, Legal Issues and Ethics

Submitted By:

Bookshare Staff

Usage Restrictions:

This is a copyrighted book.