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This loose-leaf service contains country chapters in which the income tax aspects of income from sports and related activities are described in detail. The chapters are between 30 and 75 printed pages long. Each country chapter starts with an analysis of the income tax status of amateurs and professionals and describes the precise domestic tax rules on income from sports activities and related income (for example, income from the exploitation of image rights). The application of withholding taxes to non-resident athletes is an important topic.
The second part of each country chapter deals with international situations and covers:
| - | the taxation of foreign income earned by resident athletes |
| - | the application of tax treaties to resident and nonresident athletes |
| - | the content and interpretation of the applicable tax treaties |
| - | avoidance of international double taxation |
| - | case law (coverage will be further expanded) |
International tax planning techniques are described in chapter three. This includes e.g. discussion of the tax treatment of rent-a-star companies, and of residents in tax havens like Monaco. The information is also of use for international tax planning with regard to high income individuals.
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