Taxation of Entertainers and Sportspersons

A detailed guide in three volumes for tax practitioners. This book begins with the basic materials and analyses them for application to any particular case.
A detailed guide in three volumes for tax practitioners. The book begins with the basic materials and analyses them for application to any particular case. It features:

• Key points boxes
• Full contents for each chapter
• Tables, checklists and examples.

• Article 17 OECD Model Treaty
• HMRC's published views on "Image Rights"
• The 1987 Regulations
• DTR
• Tax Avoidance

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