Taxation of Entertainers and Sportspersons

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 boxesFull contents for each chapterTables, checklists and examples. There is more detailed analysis of:Article 17 OECD Model TreatyHMRC's published views on "Image Rights"The 1987 RegulationsDTRTax AvoidanceRelevant statutory and related material are included in the text. A case study at the end brings matters together.