資料詳細

  • 1 件中、 1 件目

[ 洋図書 ] International taxation law in sports events /

Alara Efsun Yazıcıoğlu. -- Routledge, -- 2021. --

所蔵

所蔵は 1 件です。

所蔵館 所蔵場所 資料区分 請求記号 資料コード 所蔵状態 資料の利用
配架日 協力貸出 利用状況 返却予定日 資料取扱 予約数 付録注記 備考
中央 2F 一般洋図書 F/345.1/Y35/I 7113633894 配架図 Digital BookShelf
2021/08/10 可能 利用可   0

Eメールによる郵送複写申込みは、「東京都在住」の登録利用者の方が対象です。

    • 統合検索
      都内図書館の所蔵を
      横断検索します。       類似資料 AI Shelf
      この資料に類似した資料を
      AIが紹介します。

ページの先頭へ

資料詳細 閉じる

ISBN 0367266253 (hardcover)
ISBN13桁 9780367266257 (hardcover)
無効なISBN等 9780429328022 (electronic book)
テキストの言語 英語                  
分類：NDC10版 345.1
個人著者標目 Yazıcıoğlu, Alara Efsun.
本タイトル International taxation law in sports events /
著者名 Alara Efsun Yazıcıoğlu.
出版地・頒布地 Abingdon, Oxon ;
出版者・頒布者名 Routledge,
出版年・頒布年 2021.
数量 xx, 277 pages :
他の形態的事項 illustrations (black and white) ;
大きさ 25 cm.
一般注記 Based on author's thesis (doctoral - Université de Genève, 2016).
書誌注記 Includes bibliographical references (pages [264]-272) and index.
内容注記 Introduction -- Key concepts and main actors of international sports events -- Main tax law concepts and mechanisms -- Taxation of commercial income sources deriving from international sports events -- Taxation of government funding -- Specific tax exemption regulations for mega sporting events -- Adoption of an 'International Sports Events Tax Exemptions Act' and/or an 'International Sports Events Taxation Act' : an effective solution -- Conclusion.
要約、抄録、注釈等 "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"--Provided by publisher.
一般件名 Sports -- Law and legislation.
International business enterprises -- Law and legislation.
資料情報1 『International taxation law in sports events /』　Alara Efsun Yazıcıoğlu.　Routledge,　2021. （所蔵館：中央　 請求記号：F/345.1/Y35/I　 資料コード：7113633894）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352046980

ページの先頭へ