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Chartered Institute Of Taxation » (Subsequent)

Book cover image of Chartered Institute Of Taxation by Daniel Sandler

Authors: Daniel Sandler, Sandler
ISBN-13: 9789041196538, ISBN-10: 9041196536
Format: Hardcover
Publisher: Aspen Publishers, Inc.
Date Published: July 1998
Edition: Subsequent

Author Biography: Daniel Sandler

Book Synopsis

The Taxation of International Entertainers and Athletes: All the World's a Stage provides a comprehensive and detailed analysis of the taxation of non-resident entertainers and athletes in seven countries: Australia, Canada, France, Germany, Japan,

	Foreword
	Preface
	Preface to first edition
	List of abbreviations
Ch. 1	The legal and economic environment	1
Ch. 2	Controlled foreign company regimes	23
Ch. 3	Tax treaties and domestic law	39
Ch. 4	OECD Model Treaty and CFC legislation	85
Ch. 5	Treaty practice of states following enactment of CFC legislation	109
Ch. 6	CFC legislation and European Union Treaty provisions	169
Ch. 7	CFC legislation and tax treaties: jurisprudence	191
Ch. 8	Conclusions	217
	Bibliography	269
	Subject Index	281
	Index of Cases	295