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Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in article 17(1) of the OECD model convention (part I)
Juárez, Angel J. - In: European taxation : official journal of the … 43 (2003) 11, pp. 409-419
Persistent link: https://www.econbiz.de/10001848132
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Scorpio and the Netherlands : major changes in artiste and sportsman taxation in the European Union
Molenaar, Dick; Grams, Harald - In: European taxation : official journal of the … 47 (2007) 2, pp. 63-68
Persistent link: https://www.econbiz.de/10003418025
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State taxation of endorsement and royalty income of nonresident professional athletes
Donley, Jackson E. - In: Journal of state taxation 16 (1998) 4, pp. 1-14
Persistent link: https://www.econbiz.de/10001243576
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Artist taxation : art. 17 of the OECD model treaty - a relic of primeval tax times?
Grams, Harald - In: Intertax : international tax review 27 (1999) 5, pp. 188-193
Persistent link: https://www.econbiz.de/10001438290
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Chosen tax-related and economic aspects of choosing the method of equity financing in relation to thin capitalisation in the countries of OECD
Gajewski, Dominik - In: Contemporary economics 6 (2012) 1, pp. 78-85
The present publication is concerned with the process of thin capitalisation in the countries of OECD. Two methods for financing companies are discerned in relation to this phenomenon, i.e. debt and equity financing. The tax-related consequences of the method of equity financing of companies are...
Persistent link: https://www.econbiz.de/10009767629
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Tax-related and economic consequences of selecting the method of debt financing of companies with regard to thin capitalisation in OECD member countries
Gajewski, Dominik - In: Contemporary economics 7 (2013) 2, pp. 77-83
The following paper explores the issue of thin capitalisation in Organisation for Economic Co-operation and Development (OECD) member countries. There are two methods used by financing companies that are strongly related to this phenomenon: debt and equity financing. The tax-related consequences...
Persistent link: https://www.econbiz.de/10009770239
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Clown scouting and casting at the Cirque du Soleil : designing boundary practices for talent development and knowledge creation
Gateau, Thierry; Simon, Laurent - In: International journal of innovation management 20 (2016) 4, pp. 1640006-1-31
Persistent link: https://www.econbiz.de/10011502951
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Contracts between art and commerce
Caves, Richard E. - In: The journal of economic perspectives : EP ; a journal … 17 (2003) 2, pp. 73-83
Persistent link: https://www.econbiz.de/10001767862
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False self-employment, autonomy and regulating for decent work : improving working conditions in the UK stripping industry
Cruz, Katie; Hardy, Kate; Sanders, Teela - In: BJIR : an international journal of employment relations 55 (2017) 2, pp. 274-294
Persistent link: https://www.econbiz.de/10011763002
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Customer discrimination in professional basketball : evidence from the trading-card market
Stone, Eric W.; Warren, Ronald Saint Clair <jun.> - In: Applied economics 31 (1999) 6, pp. 679-685
Persistent link: https://www.econbiz.de/10001418946