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Wednesday, October 7, 2020 | History

3 edition of Thin capitalisation ; Taxation of entertainers, artistes, and sportsmen. found in the catalog.

Thin capitalisation ; Taxation of entertainers, artistes, and sportsmen.

Thin capitalisation ; Taxation of entertainers, artistes, and sportsmen.

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Published by Organisation for Economic Co-operation and Development, OECD Publications and Information Centre [distributor] in Paris, Washington, D.C .
Written in English

    Subjects:
  • Corporations -- Taxation.,
  • Corporations -- Finance.,
  • Entertainers -- Taxation.,
  • Athletes -- Taxation.

  • Edition Notes

    Other titlesTaxation of entertainers, artistes, and sportsmen. 1987., Taxation of entertainers, artistes, and sportsmen.
    SeriesIssues in international taxation ;, no. 2
    ContributionsOrganisation for Economic Co-operation and Development. Committee on Fiscal Affairs.
    Classifications
    LC ClassificationsK1330 .T44 1987
    The Physical Object
    Pagination64 p. ;
    Number of Pages64
    ID Numbers
    Open LibraryOL2108040M
    ISBN 10926413008X
    LC Control Number88159990
    OCLC/WorldCa16999625

    Issues in International Taxation No 2 Thin Capitalisation: Taxation of Entertainers, Artists and Sportsmen () at 17; Victor H Miesel, Harlow H Higinbotham & Chun W Yi ‘International Transfer Pricing: Practical Solutions for Inter-company Pricing – Part II’ () 29 International Tax J 1. “Thin capitalization” is a tax-avoidance technique that takes advantage of Thin Capitalisation; Taxa-tion of Entertainers, Artistes and Sportsmen, Issues in International Taxation no. 2 (Paris: OECD, ). CANADIAN TAX JOURNAL / REVUE FISCALE CANADIENNE.

      What is thin capitalisation? In essence, where a company has debt from a related party that is a tax resident outside South Africa, and such debt exceeds a certain ratio or level, such company is considered to be thinly capitalised. The effect of being thinly capitalised is that a revenue authority will contend that too much interest is being. Issues in International Taxation No. 2, Thin Capitalisation, Taxation of Entertainers, Artistes and Sportsmen, Organization for Economic Co-operation and Development, Paris, , p. 8See also Issues in International Taxation No. 2, Thin Capitalisation, Taxation of Entertainers, Artistes and Sportsmen, supra n. 7, pp. ,

    The taxes covered by double taxation treaties are usually the income tax applicable to individuals and enterprises, the taxation of capital and of employment. Dividend, royalties and interest payments are also included in most double tax treaties. These can also apply to artists, sportsmen. Thin capitalisation ; Taxation of entertainers, artistes [i.e. artists] and sportsmen [] Paris: Organisation for Economic Co-operation and Development, c Description.


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Thin capitalisation ; Taxation of entertainers, artistes, and sportsmen Download PDF EPUB FB2

Thin capitalisation ; Taxation of entertainers, artistes, and sportsmen (Issues in international taxation) Paperback – January 1, by Organization for Economic Co-operation Author: Organization for Economic Co-operation and Development.

Thin capitalisation ; Taxation of entertainers, artistes and sportsmen. Organisation for Economic Co-operation and Development. Organisation for Economic Co-operation and Development, - Biography & Autobiography - 64 pages.

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Thin capitalisation ; Taxation of entertainers, artistes, and sportsmen Organisation for Economic Co-operation and Development ; OECD Publications and Information Centre [distributor] Paris: Washington, D.C Australian/Harvard Citation. Organisation for Economic Co-operation and Development.

Committee on Fiscal Affairs. In Taxation of Entertainers, Athletes, and Artists, Lionel Sobel discusses the many complex issues affecting the income taxation of these professionals.

In the first part, the book deals exclusively with U.S. domestic taxation policies and procedures, covering how the United States taxes income earned in the United States by entertainers.

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Issues in international taxation ; no. 2 Note Published in France as La sous-capitalisation; L'imposition des artistes du spectacle et des sportifs. Related Work Taxation of entertainers, artistes and sportsmen.

ISBN X Thin capitalisation; Taxation of entertainers, artistes and sportsmen / Organisation for economic co-operationa and development. ISBN: X Auteur (organisatie): OECD Uitgever: Paris: OECD, Beschrijving: 64 p.

Reeks: OECD. Issues in international taxation 2 UDC: Onderwerp: Athletes Taxation. (source)lcsh Corporations Finance. thin-capitalisation, it could be useful to situate them on the horizon of 3 OECD, ‘Thin Capitalization: Taxation of Entertainers, Artistes and Sportsmen (Issues in International Taxation, OECD ).

4 IFA Cahiers, ‘Deductibility of Interest and Other Financing Charges in. Download thin capitalisation or read online books in PDF, EPUB, Tuebl, and Mobi Format. Thin Capitalisation Taxation Of Entertainers Artistes And Sportsmen. Author by: Organisation for Economic Co-operation and the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition.

Unlike other tax law.OECD Issues in International Taxation No 2 Thin Capitalisation: Taxation of Entertainers, Artists and Sportsmen () at 17; Victor H Miesel, Harlow H Higinbotham & Chun W Yi ‘International Transfer Pricing: Practical Solutions for Inter-company Pricing – Part II’ () 29 International Tax J 1).15 G Telford, “Thin Capitalisation – Debt/Equity Ratios” () November Taxation Practitioner 16 OECD, Issues in International Taxation No Thin Capitalisation; Taxation of Entertainers, Artists and Sportsmen (); D Piltz, General Report in Cahiers De Droit Fiscal International: International Aspects of Thin Capitalisation.