International Taxation Law in Sports Events
An Income Tax Analysis
- 278 pages
- English
- ePUB (mobile friendly)
- Available on iOS & Android
About this book
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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Table of contents
- Cover
- Half Title
- Title Page
- Copyright Page
- Dedication
- Table of Contents
- Acknowledgements
- Forewords
- List of abbreviations and acronyms
- Table of Cases
- Introduction
- 1. Key concepts and main actors of international sports events
- 2. Main tax law concepts and mechanisms
- 3. Taxation of commercial income sources deriving from international sports events
- 4. Taxation of government funding
- 5. Specific tax exemption regulations for mega sporting events
- 6. Adoption of an ‘International Sports Events Tax Exemptions Act’ and/or an ‘International Sports Events Taxation Act’: An effective solution
- Conclusion: A plea for clarity
- Bibliography
- Index