International Taxation Law in Sporting Events: An Income Tax Analysis, 1st Edition (Hardback) book cover

International Taxation Law in Sporting Events

An Income Tax Analysis, 1st Edition

By Alara Efsun Yazıcıoğlu

Routledge

288 pages | 13 B/W Illus.

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Hardback: 9780367266257
pub: 2020-07-16
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Description

This book is the first academic contribution that deals with international taxation of income sources from sporting 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, like 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 details 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 an income tax and a VAT perspective. Are also analysed 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 any tax and sports law scholars.

Table of Contents

Table of Contents

Acknowledgments

Forewords

Acronyms

Table of Cases

Introduction

Chapter One, Key concepts and main actors of international sports events

Chapter Two, Taxation methodology and principal concepts

Chapter Three, Taxation of commercial income sources deriving from international sports events

Chapter Four, Taxation of government funding

Chapter Five, Specific tax exemption regulations for mega sporting events

Chapter Six, Adoption of an ‘International Sports Events Tax Exemptions Act’ and/or an ‘International Sports Events Taxation Act’: an effective solution

Conclusion

Bibliography

About the Author

Dr. Alara Efsun Yazıcıoğlu is an assistant professor at Kadir Has University (Turkey), and holds the position of Head of the Financial Law Section. She is also an attorney at law.

Subject Categories

BISAC Subject Codes/Headings:
BUS050050
BUSINESS & ECONOMICS / Personal Finance / Taxation
BUS064000
BUSINESS & ECONOMICS / Taxation / General
BUS064010
BUSINESS & ECONOMICS / Taxation / Corporate
BUS064020
BUSINESS & ECONOMICS / International / Taxation
COM012040
COMPUTERS / Programming / Games
LAW000000
LAW / General
LAW009000
LAW / Business & Financial
LAW051000
LAW / International
LAW054000
LAW / Labor & Employment
LAW084000
LAW / Sports
LAW086000
LAW / Taxation
LAW104000
LAW / Computer & Internet