Tag Archive: tax

Australia: What is and is not a “royalty” for withholding tax purposes? Latest key court decision

By Jock McCormack, James Newnham, Matthew Cridland and Eddie Ahn Introduction The taxpayer, Seven Network Limited, has won a recent decision (22 December 2014) in the Australian Federal Court, Seven Network Limited v Federal Commissioner of Taxation (2014) FCA1411, which is significant to all broadcasters, particularly involving the delivery of live sport and other entertainment. …

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Permanent link to this article: https://blogs.dlapiper.com/mediaandsport/2015/02/australia-what-is-and-is-not-a-royalty-for-withholding-tax-purposes-latest-key-court-decision/

European Commission approves the continuation of Hungarian Film Support Schemes until December 2019

The European Commission approved with its resolution as of 16 July 2008 the Hungarian film support schemes until 31 December 2013. Under this scheme a tax payer who provides support for film production which complies with certain conditions is entitled to a tax incentive. The maximum amount of support is 20% of the Hungarian expenditure of the film production …

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Permanent link to this article: https://blogs.dlapiper.com/mediaandsport/2013/11/european-commission-approves-the-continuation-of-hungarian-film-support-schemes-until-december-2019/

EU: Commission starts analyzing new possible approaches of taxing the digital economy

By: Miguel Baz and Rodrigo Gastalver, DLA Piper Spain The European Commission considers that the current taxation system was conceived in a pre-computing age so that it must be adapted in order for the digital sector to “play fair and pay fair“. For this purpose, it has created a High Level Export Group on Taxation …

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Permanent link to this article: https://blogs.dlapiper.com/mediaandsport/2013/10/eu-commission-starts-analyzing-new-possible-approaches-of-taxing-the-digital-economy/

UK Tax Exemptions Continue the Legacy of London 2012

By Paul Rutherford and Carmelo Lam Sport is a vital part of the UK’s culture and in recognition of this, the UK Government has in recent years enacted exemptions designed to ensure that foreign athletes competing in major sporting events in the UK are not subjected to UK taxes on income. The most notable recent …

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Permanent link to this article: https://blogs.dlapiper.com/mediaandsport/2013/06/uk-tax-exemptions-continue-the-legacy-of-london-2012/

Czech court confirms that footballers can be engaged as contractors or employees

The Supreme Administration Court of the Czech Republic has ruled in its recent judgement that a professional football player may perform his duties to the club under a business contract (i.e. as an entrepreneur) rather than an employment contract. Before this judgement, the relevant public authorities strictly considered athletes as employees with respect to their …

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Permanent link to this article: https://blogs.dlapiper.com/mediaandsport/2013/03/czech-court-confirms-that-footballers-can-be-engaged-as-contractors-or-employees-3/