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Relevant bibliographies by topics / Taxation of sportsmen

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Academic literature on the topic 'Taxation of sportsmen'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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Journal articles on the topic "Taxation of sportsmen"

1

Molenaar, Dick. "New Options to Restrict Article 17 for Artistes and Sportsmen." Intertax 44, Issue 12 (2016): 972–79. http://dx.doi.org/10.54648/taxi2016090.

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The Organisation for Economic Co-operation and Development (OECD) has come to changes in the 2014 Commentary on Article 17 for artistes and sportsmen. It did not want to delete the article from the Model Tax Convention, although it used false reasoning to support this decision. In the mean time, major sports events (Olympics, World Cup Football) and states such as the Netherlands do not use the source taxation anymore, taking away the risk of excessive or even double taxation for artistes and sportsmen. But still the OECD has recognized that many artistes and sportsmen are having problems with

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2

Molenaar, Dick. "Article 17(3) for Artistes and Sportsmen: Much More than an Exception." Intertax 40, Issue 4 (2012): 270–78. http://dx.doi.org/10.54648/taxi2012031.

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Most states in the world apply Article 17 (introduced in 1963) of the OECD Model Convention for the taxation of non-resident artistes and sportsmen granting the right to levy withholding tax on the performance fee to the state of performance. In 1977 the OECD introduced Article 17(2) ensuring also the taxation of payments to others than the artistes and sportsmen, for example, so-called 'artiste-companies' or any third party involved. To avoid double taxation states either apply the tax credit or the tax-exemption method. Inadequacies were discovered and, therefore, the Commentary on Article 1

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3

Andrlík, Břetislav, and Jana Vrtalová. "Loss in Public Budget from Sportsmen's Employment in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 4 (2014): 623–32. http://dx.doi.org/10.11118/actaun201462040623.

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The article deals with issues of taxation of sportsmen in the Czech Republic. Categories of sportsmen are defined in the theoretical introduction, divided into amateurs, semi-professionals and professionals. These categories are then linked to specific sections of Act on Income Taxes, which are applicable to the taxation of sports activity. The theoretical part is followed with quantification of income tax, social security and health insurance, using a model example with various levels of taxable incomes. All the calculations apply both to the situation where the sportsman assumes the position

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4

이강. "Issues of international taxation on endorsement income of professional sportsmen." Journal of Sports and Entertainment Law 16, no. 4 (2013): 191–215. http://dx.doi.org/10.19051/kasel.2013.16.4.191.

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5

Tyrrell, Patrick, and Yves Long. "Taxation of Employees, Artistes and Sportsmen (Articles 15 and 17)." Intertax 20, Issue 12 (1992): 688–90. http://dx.doi.org/10.54648/taxi1992099.

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6

Radvan, Michal, and Jan Neckář. "Taxation of Professional Team Sport Athletes in the Czech Republic." Public Governance, Administration and Finances Law Review 1, no. 1 (2016): 62–71. http://dx.doi.org/10.53116/pgaflr.2016.1.4.

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The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team players), but also from the factual, legal, and especially tax perspectives. And since a professional athlete’s income is subject to taxation, it is necessary that their activity is accurately determined for appropriate tax assessment. The main purpose of this article is to examine the taxation of income on professional athletes in team sports. Our study is based on case law determined by the Czech Republic’s Supreme Admi

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Szwajdler, Paweł. "Special tax regimes for sportsmen = Systemy opodatkowania sportowców." Journal of Education, Health and Sport 5, no. 4 (2015): 374–79. https://doi.org/10.5281/zenodo.29033.

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<strong>Szwajdler Paweł. Special tax regimes for sportsmen = Systemy opodatkowania sportowców. </strong><strong>Journal</strong> <strong>of</strong> <strong>Education</strong><strong>, </strong><strong>Health</strong> <strong>and</strong> <strong>Sport</strong><strong>. </strong><strong>2015;5(4):3</strong><strong>74</strong><strong>-3</strong><strong>79</strong><strong>. </strong><strong>ISSN</strong><strong> 2391-8306</strong><strong>. </strong><strong>DOI</strong> <strong>10.5281/zenodo.29033</strong> <strong>http://ojs.ukw.edu.pl/index.php/johs/article/view/2015%3B5%284%29%3A374-379

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8

Tan, H. T., and J. Oei. "Taxation of artistes and sportsmen under Singapore's domestic law and its tax treaties." Bulletin for International Taxation 63, no. 1 (2009). http://dx.doi.org/10.59403/1arcnfj.

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This article examines the taxation of artistes and sportsmen under Singapore's domestic law and its tax treaties. The article sets out the domestic tax provisions and Singapore's general anti-avoidance rule and examines the interaction between the domestic provisions and Singapore's tax treaties, with emphasis on the treaty provision on artistes and sportsmen. The article also discusses some conceptual issues relating to that provision and comments on selected "artistes and sportsmen" articles in Singapore's treaties which have unusual wording. Since Singapore is a small player in the world of

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9

Juan y Ledesma, Á. de. "The Tax Treatment of Non-Resident Sportsmen Image Rights: An Ambulatory Interpretation of the Spain-Netherlands Tax Treaty." European Taxation 49, no. 11 (2009). http://dx.doi.org/10.59403/3wetjvv.

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In this article the author focuses on the Spanish taxation of image rights related to international sportsmen, the complexity of which has led to inconsistent judicial and tax authority decisions regarding interpretation, particularly with regard to the characterization of income from such rights. The article highlights a recent Supreme Court decision that, although it clarifies the taxation of image rights, may lead to further interpretation problems in other cases.

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10

Báez Moreno, A. "Contract Splitting and Article 17 of the OECD Model: Is Source Taxation of Artistes and Sportsmen a New Dummensteuer?" Bulletin for International Taxation 68, no. 3 (2014). http://dx.doi.org/10.59403/3dhz1xc.

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Dissertations / Theses on the topic "Taxation of sportsmen"

1

Loukota, Walter Stefaner Markus. "Taxation of artistes and sportsmen in international tax law /." [Vienna] : Wien : Postgraduate International Tax Law ; Linde, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016135985&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Theses (Master's)--Vienna University of Economics and Business Administration, 2007.<br>Collection of master's theses of the 2005/2007 postgraduate program "International Tax Law" at the Vienna University of Economics and Business Administration.

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2

Matějková, Lucie. "Analýza zdanění sportovce v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201566.

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The thesis is dedicated to the analysis of income taxation of professional sportsmen in the Czech Republic. The theoretical part describes the legal position of a professional sportsman according to lax regulations. The major part of the analysis is focused on personal income tax. The thesis also mentions other taxes which may affect sport activities. The thesis is based on the law valid in the Czech Republic, including the cases law of the Supreme Administrative Court related to the issue of taxation of sportsmen. The practical part compares particular modes of taxation in which the incomes o

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3

Štork, Robin. "Právní aspekty zdanění příjmů fyzických osob provozujících sport jako své povolání." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-313547.

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The aim of my thesis is a comprehensive overview of the problem of the income taxation of professional sportsmen. Starting from a domestic perspective, this thesis begins with analysis of the domestic tax system. It explains important underlying terms such as tax, tax law, direct taxes, indirect taxes, as well e.g. tax resident and non-resident. Then the thesis deals with the main issue of the income taxation of professional sportsmen. This part of the thesis includes main topics such as direct taxation of Czech tax residents, direct taxation of non-residents in the Czech Republic as well as t

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4

Navracký, Zdeněk. "Právní úprava zdaňování příjmů sportovců." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-306903.

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Legal Regulation of Taxation of Sportsmen Abstract / Summary: This thesis deals with sportsmen taxation in the Czech Republic and in foreign countries, especially in Germany. The first chapter, following the introduction, is made of fundamental concepts related to this topic (tax, charge, subject to taxation, income-tax, value-added tax, gift tax). Chapter Two of this paper discusses the status of sportsmen in the Czech Legal system and determination is made in terms of professional sportsmen, semiprofessional, amateurs and and in terms of the way powering the sport, either personally or colle

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Books on the topic "Taxation of sportsmen"

1

Tetłak, Karolina. Taxation of international sportsmen. IBFD, 2014.

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2

Xavier, Oberson, ed. International taxation of artistes & sportsmen. Bruylant, 2009.

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3

Maas, Robert W. Taxation of sportsmen and entertainers. Accountancy, 1993.

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Xavier, Oberson, ed. International taxation of artistes & sportsmen. Bruylant, 2009.

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5

Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs., ed. Thin capitalisation ; Taxation of entertainers, artistes, and sportsmen. Organisation for Economic Co-operation and Development, 1987.

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6

Stefaner, Markus. Taxation of artistes and sportsmen in international tax law. Linde, 2007.

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7

Baldwin, Richard. Tax and financial planning for sportsmen and entertainers. 2nd ed. Butterworths, 1994.

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8

Thin Capitalisation - Taxation of Entertainers, Artistes and Sportsmen. OECD, 1987. http://dx.doi.org/10.1787/5b556cb3-en.

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9

Baldwin, Richard, and Richard Harvey. Butterworths Tax and Financial Planning for Sportsmen and Entertainers. 2nd ed. Lexis Law Publishing (Va), 1994.

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10

Tax and Financial Planning for Sportsmen and Entertainers. Bloomsbury Publishing Plc, 2007.

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Book chapters on the topic "Taxation of sportsmen"

1

"Commentary on Article 17: Concerning the taxation of artistes and sportsmen." In Model Tax Convention on Income and on Capital (Full Version). OECD, 2012. http://dx.doi.org/10.1787/9789264175181-51-en.

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2

Molenaar, Dick. "The illusions of international artiste and sportsman taxation." In General titles. IBFD, 2005. http://dx.doi.org/10.59403/x3ak6e007.

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Conference papers on the topic "Taxation of sportsmen"

1

Vybíral, Roman. "Public Interest in Taxation of Professional Sportsmen in the Czech Republic." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.50.

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