Taxation of Entertainers and Sports Persons

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.

There is more detailed analysis of:

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

Relevant statutory and related material are included in the text. A case study at the end brings matters together.