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International Taxation Law in Sporting Events : An Income Tax Analysis. スポーツ・イベントにおける国際課税法 －所得税の分析－
・ISBN 978-0-367-26625-7 2020 hard GB£ 171.99
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・ISBN 978-0-367-52154-7 2023 paper GB£ 43.99
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-0-429-32802-2
| 著者・編者 | Efsun Yazicioglu, Alara, |
|---|---|
| 出版社 | (Routledge, UK) |
| ページ数 | 298 pp. |
| 言語 | ENG |
| ニュース番号 | ＜658-1044 658-P3109＞ |
解説
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.