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자료명/저자사항
International taxation law in sports events / Alara Efsun Yazıcıoğlu. 인기도
발행사항
Abingdon, Oxon ; New York, NY : Routledge, 2021.
청구기호
LM 343.066 -A20-1
자료실
[서울관] 서고(열람신청 후 1층 대출대)
형태사항
xx, 277 pages : illustrations ; 25 cm
표준번호/부호
ISBN: 9780367266257
ISBN: 9780429328022
제어번호
MONO2202011733
주기사항
Doctoral Université de Genève 2016.
Includes bibliographical references and index.

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  • 출판사 책소개 (알라딘 제공)

    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.



    "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 firstacademic 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"--

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가상서가

International taxation law in sports events / Alara Efsun Yazıcıoğlu. International taxation law in sports events Routledge
Die stille Gesellschaft in Japan : eine vergleichende Analyse des Handels- und Steuerrechts aus Sicht des deutschen Rechts / Miyuki Ueda. Die stille Gesellschaft in Japan : eine vergleichende Analyse des Handels- und Steuerrechts aus Sicht des deutschen Rechts Mohr Siebeck
Die fehlerhafte Personengesellschaft im deutschen und französischen Recht / André Howe. Die fehlerhafte Personengesellschaft im deutschen und französischen Recht Tectum
법인세법 해설 = Corporate tax law / 노현섭, 김영화 공저 법인세법 해설 피앤씨미디어
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(대법원 판례를 중심으로 한)법인세법 : 2013년판 / 김규수 저 (대법원 판례를 중심으로 한)법인세법 : 2013년판 삼일인포마인 : 삼일회계법인
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(학교 및 산학협력단을 위한)법인세법 / 저자: 김준석 (학교 및 산학협력단을 위한)법인세법 한국사학진흥재단
(2013)법인세법 = Corporate income tax / 저자: 이준규, 박성욱 (2013)법인세법 세학사
(2013)법인세법강의 / 저자: 박상섭 ; 하재정 ; 서병우 (2013)법인세법강의 탑21북스
(2013)법인세법강의 / 저자: 서희열, 성용운 (2013)법인세법강의 세학사
(2013)법인세법 / 저자: 김형국, 안홍복, 김용락 (2013)법인세법 세학사
法人税法解釈の検証と実践的展開. 第2巻 / 大淵博義 著 法人税法解釈の検証と実践的展開 税務経理協会
(2014)法人稅法精解 / 趙達英 著 (2014)法人稅法精解 영화조세통람
(조문별)법인세법 해설 / 저자: 김수달 (조문별)법인세법 해설 조세신보사
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