SEMINAR 11 & 12 May 2006 GENEVA: REPORT
During our seminar on 11 and 12 May 2006 in Geneva some very interesting presentation were delivered. Prof. Xavier Oberson informed the audience about the Swiss practice of the taxation of sportsmen and artists, which is surrounded by a lot of uncertainties that mostly can be resolved in consultation with the tax authorities. Mr. Erich Baier explained the working of the attractive Austrian system for the taxation of professional athletes. Mr. Harald Grams went into the status of the German withholding tax obligations and the past and possibly forthcoming impact that EC law may have on these obligations. Mr. Ian Blackshaw guided us through the working and effects of image rights. On the second day the first presentation was delivered by Dr Dick Molenaar. He dealt with international case law on Article 17 of the OECD Model Convention and several related issues. The next two presentations were delivered by Mr. Pierre-Jean Douvier. He shared his insights in the working of the French tax practice for wealthy and famous resident and non-resident artistes and sportsmen. After that Mr. Douvier also went into the working of the efficient tax regime of Monaco and the practicality of becoming a Monegask resident. Mr. Grams then went into the German tax regime for the forthcoming 2006 Football World championship. As it turns out, there is as yet no straightforward tax exemption for connected income but merely an exemption for FIFA channeled payments. Mr. Ian Blackshaw than spoke about the working and his experiences with the Court of Arbitration for Sports. Last but not least Ms. Carla Calcagnile of Jones Day Milan explained the interesting and quite surprising Italian tax developments in relation to the 2006 Winter Games in Torino. If you are interested in obtaining the documentation set of the seminar, please contact us at info@sportsandtaxationcom. The price has been set at EUR 175.