International Taxation Law in Sporting Events
Author | : Alara Efsun Yazıcıoğlu |
Publisher | : Routledge |
Total Pages | : 278 |
Release | : 2020-07-28 |
ISBN-10 | : 0429328028 |
ISBN-13 | : 9780429328022 |
Rating | : 4/5 (022 Downloads) |
Download or read book International Taxation Law in Sporting Events written by Alara Efsun Yazıcıoğlu and published by Routledge. This book was released on 2020-07-28 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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"--