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For the Good of the Game? A Comparison of the Taxation of Sportspersons and Sports Organizations Outside of and During Major Sporting Events

Thiede, Jesko; Trencsik, Stefan - 2023

While hosting a prestigious sporting event, like the Olympic Games or the FIFA World Cup, can run up against major opposition from the local population in some countries, most countries still consider it a great honour. For this reason, nations all around the globe vie with each other for the...

Persistent link: https://www.econbiz.de/10014263768

Tax Incentives as a Measure to Support the Arts in a Globalizing World

Buijze, Renate - 2014

globalization. This expanded audience provides new fundraising opportunities for the arts. Governments, however, often have not … organization resident abroad, hindering cross-border fundraising activities of arts organizations. This article puts forward the … new fundraising opportunity for the arts that occurs due to globalization, as well as how this opportunity is hindered by …

Persistent link: https://www.econbiz.de/10013053333

The Right of Publicity : Privacy Reimagined for a Public World (Introduction)

Rothman, Jennifer E. - 2018

THE RIGHT OF PUBLICITY: PRIVACY REIMAGINED FOR A PUBLIC WORLD (Harvard University Press 2018), 256 pages, considers the opportunities and risks that today’s right of publicity laws pose. The right of publicity has become a negative force ― suppressing speech, blocking otherwise lawful uses...

Persistent link: https://www.econbiz.de/10014113600

International Tax Reform : Challenges to Multilateral Cooperation

Harpaz, Assaf - 2022

In 2021, the OECD proposed new rules for the cross-border taxation of multinational corporations. The proposed rules set forth the most significant reform to international tax rules in several decades. They follow approximately a decade of multilateral negotiation led by the OECD and drafted by...

Persistent link: https://www.econbiz.de/10014025908

Property's Effect on Economic Inequality – Property, Piketty, and Capitalism

Forbes, Lucas - 2022

This Article examines property law’s effect on economic inequality, particularly centered on Thomas Piketty’s findings in Capital in the Twenty-First Century. Piketty finds that when the rate of return on capital is greater than economic growth, capital concentrates among the wealthy,...

Persistent link: https://www.econbiz.de/10013296986

Cross-Border Corporate Social Responsibility and Taxation : A New Conceptual Framework in an Era of Economic Globalization

Narotzki, Doron; Shanan, Tamir - 2023

While only several decades ago, the idea of corporate social responsibility was not trivial, it seems that most scholars today understand that corporations owe special commitments to their stakeholders which go beyond common regulatory and conventional requirements in promoting the community in...

Persistent link: https://www.econbiz.de/10014343698

Why tax international athlete migration? : the "Coubertobin" tax in a context of financial crisis

Andreff, Wladimir - In: Sport and migration : borders, boundaries and crossings, (pp. 31-45). 2010

Persistent link: https://www.econbiz.de/10008773248

For the good of the game? : a comparison of the taxation of sportspersons and sports organizations outside of and during major sporting events

Thiede, Jeske; Trencsik, Stefan - In: World tax journal : WTJ 9 (2017) 4, pp. 599-644

Persistent link: https://www.econbiz.de/10011862460

The Other Eighty Percent : Private Investment Funds, International Tax Avoidance, and Tax-Exempt Investors

Marian, Omri Y. - 2017

The taxation of private equity managers' share of funds' profits — the twenty percent “carried interest” — received much attention in academic literature and popular discourse. Much has been said and written about the fact that fund managers' profits are taxed at preferred rates. But...

Persistent link: https://www.econbiz.de/10012966779

Improving taxation environment : attracting foreign direct investment

Singh, R. R. - 2016

With opening of the economy in 1991 and subsequent removal of regulatory and trade barriers, India became an attractive investment (Foreign Direct Investment-FDI) destination. A large number of multinationals have established operations in India to utilise the services of available skilled...

Persistent link: https://www.econbiz.de/10011489954

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