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040    MnU-L |cMnU-L |dMBU-L |dPU-L |dCStRLIN |dMH-L
050  4 K4535.A6 |bT39x 1996
245 00 Taxation of non-resident entertainers : |bproceedings of a seminar held in Cannes, France, in 1995 during the 49th Congress of the International Fiscal Association.
260    The Hague ;Boston : |bKluwer Law International, |cc1996.
300    ix, 166 p. ; |c21 cm.
340     |pillustration |0http://rdaregistry.info/termList/IllusContent/1014 |2rdaill
490 1  IFA congress seminar series ; |vvol. 20d.
504    Includes bibliographical references.
505 0  Introduction -- Proceedings of the Seminar -- working papers : overview ; Australia ; France ; Italy ; Japan ; Germany ; Switzerland -- Summary of the proceedings -- Case studies.
520    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.
650  0 Entertainers |xTaxation |xLaw and legislation |vCongresses.
650  0 Athletes |xTaxation |xLaw and legislation |vCongresses.
650  0 Noncitizens |xTaxation |xLaw and legislation |vCongresses.
655  7 Conference papers and proceedings |2fast |0(OCoLC)fst01423772
710 2  International Fiscal Association. |bCongress |n(49th : |d1995 : |cCannes, France.)
700 1  Killius, Juergen, |d1936-
830  0 IFA congress seminar series ; |v20d.
583 1  committed to retain |c20181001 |din perpetuity |fReCAP Shared Collection |5HUL |8222025805980003941
852 0   |cRD |hK4535.A6 |iT39x 1996 |014249180 |bscsbhl
876     |01424918020520721 |h  |jAvailable |kLAW |p32044056113806 |xShared |zHV |lRECAP