International Taxation of artistes and sportsmen - Volume 4

Following a global trend, artistes and sportsmen are increasingly mobile. 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. Based on this solid domestic knowledge of the theoretical as well prastical issues raised by this specific category of taxpayer, this book will then dive in the depth of the international tax law.
Issues regarding the taxation of non-resident artistes and sportsmen as well as rather technical concerns such as the deduction of expenses and the tax credit will be treated. Finally 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 help in Geneva in October 2007 on the International taxation of Artistes and Sportsmen.
Such an event as well as this publication are only the first steps to the apprehension of the tax phenomena that constitute the taxation of artistes and sportsmen.