dc.contributor.author |
Cassidy, Julie |
en |
dc.contributor.author |
Sykes, A |
en |
dc.date.accessioned |
2017-04-26T21:45:06Z |
en |
dc.date.issued |
2007-10 |
en |
dc.identifier.citation |
Revenue Law Journal, October 2007, 17 (1), Article number 1 |
en |
dc.identifier.issn |
1034-7747 |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/32668 |
en |
dc.description.abstract |
In Agassi v Robinson (Her Majesty's Inspector of Taxes), a majority of the House of Lords found that payments under two sponsorship contracts between a company owned and controlled by Mr Andre Agassi, (Agassi Enterprises Inc) and Nike Inc and Head Sport AG were assessable under UK tax law. This was so despite (i) none of the parties to the contracts was resident, nor domiciled, in the United Kingdom and (ii) none of the payer companies conducted business, directly or indirectly, through branches/agencies in the United Kingdom. The article considers whether the Australian Taxation Office could similarly assess non-resident sportspersons, like Mr Agassi, personally, and/or entities they control, on payments made under sponsorship agreements with a company such as Nike Inc. While the preferable view is that such payments are not sourced in Australia, Australian source rules are so ill defined that there is some basis for asserting such payments are sourced in Australia. KEYWORDS: sport. tax, agassi |
en |
dc.description.uri |
http://www.austlii.edu.au/au/journals/RevenueLawJl/2007/1.html |
en |
dc.language |
English |
en |
dc.publisher |
Bond University Faculty of Law |
en |
dc.relation.ispartofseries |
Revenue Law Journal |
en |
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.title |
'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi |
en |
dc.type |
Journal Article |
en |
pubs.issue |
1 |
en |
pubs.volume |
17 |
en |
dc.description.version |
VoR - Version of Record |
en |
pubs.author-url |
http://epublications.bond.edu.au/rlj/vol17/iss1/1/ |
en |
pubs.publication-status |
Published |
en |
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RestrictedAccess |
en |
pubs.subtype |
Article |
en |
pubs.elements-id |
551986 |
en |
pubs.org-id |
Business and Economics |
en |
pubs.org-id |
Commercial Law |
en |
pubs.number |
1 |
en |
pubs.record-created-at-source-date |
2016-12-06 |
en |