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International Taxation Law in Sports Events
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kr 42
International Taxation Law in Sports Events

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.

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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.

Produktdetaljer
Sprog: Engelsk
Sider: 298
ISBN-13: 9780367521547
Indbinding: Paperback
Udgave:
ISBN-10: 0367521547
Kategori: Idrætslovgivning
Udg. Dato: 9 jan 2023
Længde: 0mm
Bredde: 234mm
Højde: 156mm
Oplagsdato: 9 jan 2023
Forfatter(e) Alara Efsun Yazıcıoglu, Alara Efsun Yazicioglu


Kategori Idrætslovgivning


Sprog Engelsk


Indbinding Paperback


Sider 298


Udgave


Længde 0mm


Bredde 234mm


Højde 156mm


Oplagsdato 9 jan 2023

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