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https://www.ibfd.org/sites/ibfd.org/files/content/pdf/14_085_Taxation%20of%20International%20Sportsmens_final_web.pdf
1.3.3. The genesis of the tax treatment of sportsmen under double tax treaties 36 1.4. Conclusions 40 Chapter 2: General Rules for the Income Tax Treatment of Sportsmen under Double Tax Treaties 43 2.1. The application of double tax treaties to sportsmen 43 2.2. Personal scope of article 17 of the OECD Model 44 2.2.1. The concept of a sportsman ...
https://www.incometaxindia.gov.in/Communications/Circular/910110000000000511.htm
The Income-tax Act, 1961 provides that in case of sportsmen or artists participating in such events or shows, all income accruing or arising or deemed to be accruing or arising, received or deemed to be received in India is taxable in India. Under the DTAAs, usually there is a separate Article on "Artists and Sportsmen", which provides for ...
http://www.gbv.de/dms/zbw/547353847.pdf
Taxable Event and Taxable Base for VAT of Artistes and Sportsmen under the Sixth Directive 441 Claudia Lantos Place of "Supply" for Activities of Artistes and Sportsmen under the Sixth Directive 463 Kooiyang Cheah Value Added Taxation and Contract-Splitting in relation to International Artistes and Sportsmen 483 List of Authors 495 11
https://chengco.com.my/wp/2017/10/06/withholding-tax-risks-uncertainties-ahead/
Oct 06, 2017 · In many of the DTAs, there is an Article “ARTISTES AND SPORTSMEN” which typically use the phrase “entertainer” in the Article which it does not provide the wide coverage as what the new definition has covered e.g. it does not provide speaker or lecturer in the Article. Based on the principles laid down by the precedent case law ...
https://www.iras.gov.sg/irashome/Individuals/Foreigners/Learning-the-basics/Basic-Guide-for-New-Individual-Taxpayers-Foreigners/Claiming-Exemption-Under-Tax-Treaties/
Depending on the provisions of the DTA, you may claim the benefits of an exemption from the tax on income for personal services, teachers, researchers, artistes, athletes, students, trainees, etc. As the provisions for each DTA may be different, you need to refer to each tax treaty for the specific provisions applicable to you.
https://www.irs.gov/individuals/international-taxpayers/taxation-of-foreign-athletes-and-entertainers
Feb 16, 2021 · Refer to Artists and Athletes (Income Code 20) in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. A Central Withholding Agreement (CWA) is a tool that can help reduce withholding for non-resident athletes and entertainers who plan to work in the United States.
https://sandersustax.com/athletes-artists/
Any U.S.-sourced income of nonresident athletes and artists is either taxed at graduated tax rates or is subject to withholding tax at a rate of 30% on the gross amount. If the amount of tax withheld at source is greater than the final amount of tax due (to be determined by filing a U.S. tax return), the difference will be refunded by the U.S. tax authorities (IRS).
https://taxguru.in/income-tax/taxation-artistesentertainers-sportspersons.html
His tax liability in his country shall be: $ 3,00,000 X 30% = $ 90,000. Income tax paid in India U/s 115BBA: $ 10,00,000 X 20% = $ 2,00,000. Tax payable in USA = Nil. However, excess tax paid in India of $ 1,10,000 shall not be allowed to be carried forward for set off under ordinary credit method. This leads to double taxation to that extent.
https://www.caclubindia.com/articles/taxability-on-non-resident-sportsperson-19950.asp
Income Tax Provisions. Section 115BBA provides special basic rate of 20% (plus applicable surcharge & EC) on prescribed income accruing to Non Resident Sportsman/Entertainer/Sports Association. No deduction for any expenditure and allowance is allowed to such assessee u/s 115BBA. The Provision of section 115BBA is explained as under:-
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