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PRODID:-//Session events Calendar//IBA//EN
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DTSTAMP:20260421T022519Z
DTSTART:20231030T151500Z
DTEND:20231030T163000Z
SUMMARY:Doing business anywhere and nowhere: taxation of athletes\, enter
 tainers and e-sport
DESCRIPTION:This panel will discuss the latest updates of the tax environ
 ment of international athletes\, entertainers and explore the extent of 
 which the existing rules may apply to new digital performers:\n\n\n	Upda
 te on attitude of tax authorities and courts on tax residence of interna
 tional athletes and entertainers\, on international image rights structu
 ring\, and on various exemption regimes.\n	Revisit the scope of entertai
 ners and athletes for tax treaty purposes (through article 17 OECD MTC) 
 mainly in light of new activities on digital activities carried on by e-
 gamers\, influencers and celebrities for instance.\n	Revisit the rules o
 f sourcing and allocation between States with performance rendered in di
 fferent States (international tournaments) with a special focus on e-gam
 es and digital activities for tax treaty purposes.\n\n
LOCATION:Room 253\, Level 2
UID:c8b0370f-2051-4e2b-904d-6b0e45150ab2
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