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This book is the first academic contribution that deals with international taxation of income sources from sports events. Using an interdisciplinary approach, with in-depth analysis of both sports law and international tax law, it is notably the first academic work to conduct a thorough analysis in the fields of international taxation of eSports, sports betting as well as illegal/unlawful income sources that may be obtained in relation to a sporting event, such as kickback payments. After describing the general methodologies of income tax and VAT from an international standpoint, defining key terms such as ‘eSports’ and ‘bidding procedure’, the book examines in detail the taxation of the services that are rendered and the goods that are sold, thereby the income obtained, in relation to an international sports event from both income tax and VAT perspectives. Also analysed are government funding in the sports sector, along with its taxation modalities, as well as specific tax exemption regulations enacted for the purposes of mega sporting events. Highlighting the absence of an acceptable level of certainty in the field of taxation of international sports events, the work makes pertinent suggestions as to the future of international sporting event taxation law. With international appeal, this comprehensive book constitutes essential reading for tax and sports law scholars.
This unique textbook offers a comprehensive overview of European and international media law, and how globalised communication has shaped it.
Analyzes procedures for treaty-making & treaty application in the Council of Europe
This publication discusses the main standards and mechanisms created by the Council of Europe and other international organisations to protect the rights of minorities in Europe, including key legal instruments such as the European Convention on Human Rights, the Framework Convention for the Protection of National Minorities, and the European Charter for Regional and Minority Languages. It reviews the monitoring activities in various Council of Europe member and non-member states, both prior to their accession and in their post-accession phase. The publication also includes a detailed examination of the case of the Roma/Gypsies, a specific minority without a 'kin state'.
During the past decade, the media landscape and the coverage of sports events have changed fundamentally. Sports fans can consume the sports content of their choice, on the platform they prefer and at the time they want. Furthermore, thanks to electronic devices and Internet, content can now be created and distributed by every sports fan. As a result, it is argued that media regulation which traditionally contains rules safeguarding access to information and diversity would become redundant. Moreover, it is sometimes proposed to leave the regulation of the broadcasting market solely to competition law.This book, illustrates that media law is still needed, even in an era of abundance, to guarantee public’s access to live and full sports coverage. Dealing with the impact of new media on both media and competition law this book will greatly appeal to academics and stakeholders from various disciplines, such as legal and public policy, political science, media and communications studies, journalism and European studies. Additionally it contains valuable information and points of view for policy makers, lawyers and international and intergovernmental organisations, active in media development. The book contains an up-to-date analysis and overview of the different competition authorities’ decisions and media provisions dealing with the sale, acquisition and exploitation of sports broadcasting rights. Katrien Lefever is Senior Legal Researcher at IBBT - The Interdisciplinary Centre for Law and ICT (ICRI), KU Leuven, Belgium. The book appears in the ASSER International Sports Law Series, under the editorship of Prof. Dr. Robert Siekmann, Dr. Janwillem Soek and Marco van der Harst LL.M.
The book examines cinema in post-1989 Europe by looking at how the new post-Cold War cinematographic co-productions articulate the political and cultural objectives of a new Europe as they redefine a European identity.
This book explores television's role in fostering European cultural identity and the extent to which European public service broadcasters were able to meet the challenges posed by the introduction of new communication technologies.
The Council of Europe plays a pivotal role in the promotion and protection of human rights in Europe, yet its work is often little understood. This volume provides a comprehensive analysis of the work of the Council of Europe and the legal framework within which it operates.