Details

Subject(s)

• Entertainers—Taxation—Law and legislation—Congresses [Browse]
• Athletes—Taxation—Law and legislation—Congresses [Browse]
• Noncitizens—Taxation—Law and legislation—Congresses [Browse]

Related name

• International Fiscal Association. Congress (49th : 1995 : Cannes, France.) [Browse]
• Killius, Juergen, 1936- [Browse]

Series

• IFA congress seminar series ; 20d. [More in this series]
• IFA congress seminar series ; vol. 20d. [More in this series]

Medium/​Support

illustration http://rdaregistry.info/termList/IllusContent/1014 rdaill

Summary note

Proceedings of a seminar held in Cannes, France, in 1995 during the 49th congress of the International Fiscal Association. Survey of the international tax treatment of non-resident entertainers and athletes under both domestic law and tax treaties. Introduction summarizes the main issues including source and characterization of income, loan out companies and definition of entertainers and athletes.

Bibliographic references

Includes bibliographical references.

Action note

Committed to retain in perpetuity — ReCAP Shared Collection (HUL)

Contents

• Introduction
• Proceedings of the Seminar
• working papers : overview ; Australia ; France ; Italy ; Japan ; Germany ; Switzerland
• Summary of the proceedings
• Case studies.

Show 2 more Contents items

ISBN

904110285X

OCLC

36031660

RCP

H - S

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