東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

FindBook

Google Book

Amazon

博客來

The Taxation of Image Rights in South Africa: Validity of Tax Minimisation Schemes.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Taxation of Image Rights in South Africa: Validity of Tax Minimisation Schemes./
作者:	Kapp, Leandri.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	174 p.
附註:	Source: Masters Abstracts International, Volume: 83-11.
Contained By:	Masters Abstracts International83-11.
標題:	Celebrities. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=29248929
ISBN:	9798438751373

The Taxation of Image Rights in South Africa: Validity of Tax Minimisation Schemes.
Kapp, Leandri.

The Taxation of Image Rights in South Africa: Validity of Tax Minimisation Schemes. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 174 p.

Source: Masters Abstracts International, Volume: 83-11.

Thesis (LL.M.)--University of Pretoria (South Africa), 2021.

Sport, undeniably, plays a large role in society today. Over the years it has developed into an immensely lucrative industry, not only on the field of play but also off the field. In the modern-day digital environment where a vast portion of the world population have access to sport broadcasting platforms such as SuperSport and social media platforms such as Instagram, many sport stars have become household names and cultural icons. Most of the leading commercial brands are spending large amounts of money in the form of sponsorships and endorsements to secure association of their brand with the image of sports stars. The commercialisation of sports stars' image rights has created a whole new source of income for them. Cristiano Ronaldo's main income for the year 2020 is a salary of approximately $60 million (approx. R1 billion), slightly less than the previous year due to a 30% pay cut in the wake of the coronavirus pandemic. His second source of income is derived from endorsements, which on its own is worth an additional $45 million (approx. R760 million). These significant streams of income can temp sport stars to enter into creative schemes which attempt to minimise the high taxes imposed on them. One such scheme is the establishment of a dedicated company to manage their image rights and to receive monies paid for the use of their image rights. These Image Rights Companies (IRCs) are typically registered in low tax jurisdictions. This dissertation evaluates whether South Africa is currently in a position to regulate such schemes. As a basis, a legal comparison was performed between two prominent sports nations namely the United Kingdom and Spain.

ISBN: 9798438751373Subjects--Topical Terms:

548634
Celebrities.
Subjects--Index Terms:

Sports teams

The Taxation of Image Rights in South Africa: Validity of Tax Minimisation Schemes.
LDR:02710nmm a2200349 4500 001 2349045
005 20220920134653.5
008 241004s2021 ||||||||||||||||| ||eng d
020 $a 9798438751373
035 $a (MiAaPQ)AAI29248929
035 $a AAI29248929
040 $a MiAaPQ $c MiAaPQ
100 1 $a Kapp, Leandri. $3 3688431
245 1 4 $a The Taxation of Image Rights in South Africa: Validity of Tax Minimisation Schemes.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2021
300 $a 174 p.
500 $a Source: Masters Abstracts International, Volume: 83-11.
500 $a Advisor: Carolina Meyer.
502 $a Thesis (LL.M.)--University of Pretoria (South Africa), 2021.
520 $a Sport, undeniably, plays a large role in society today. Over the years it has developed into an immensely lucrative industry, not only on the field of play but also off the field. In the modern-day digital environment where a vast portion of the world population have access to sport broadcasting platforms such as SuperSport and social media platforms such as Instagram, many sport stars have become household names and cultural icons. Most of the leading commercial brands are spending large amounts of money in the form of sponsorships and endorsements to secure association of their brand with the image of sports stars. The commercialisation of sports stars' image rights has created a whole new source of income for them. Cristiano Ronaldo's main income for the year 2020 is a salary of approximately $60 million (approx. R1 billion), slightly less than the previous year due to a 30% pay cut in the wake of the coronavirus pandemic. His second source of income is derived from endorsements, which on its own is worth an additional $45 million (approx. R760 million). These significant streams of income can temp sport stars to enter into creative schemes which attempt to minimise the high taxes imposed on them. One such scheme is the establishment of a dedicated company to manage their image rights and to receive monies paid for the use of their image rights. These Image Rights Companies (IRCs) are typically registered in low tax jurisdictions. This dissertation evaluates whether South Africa is currently in a position to regulate such schemes. As a basis, a legal comparison was performed between two prominent sports nations namely the United Kingdom and Spain.
590 $a School code: 6004.
650 4 $a Celebrities. $3 548634
650 4 $a Personality. $3 516529
650 4 $a International law. $3 560784
650 4 $a Endorsements. $3 3563045
650 4 $a Regulation. $3 3561775
650 4 $a Intellectual property. $3 572975
650 4 $a Professional sports. $3 3688432
650 4 $a Copyright. $3 601694
650 4 $a Cricket. $3 3609212
650 4 $a Soccer. $3 520214
650 4 $a Fraud. $3 721834
650 4 $a South African studies. $3 3175326
650 4 $a Sports management. $3 3423935
653 $a Sports teams
653 $a Professional athletes
690 $a 0513
690 $a 0616
690 $a 0430
690 $a 0654
690 $a 0338
710 2 $a University of Pretoria (South Africa). $3 3187078
773 0 $t Masters Abstracts International $g 83-11.
790 $a 6004
791 $a LL.M.
792 $a 2021
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=29248929