电子竞技和税收。选择的问题

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2022-06-30 DOI:10.4467/22996834flr.22.015.16322

Michał Biliński

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引用次数: 0

摘要

文章提出了几个选择的问题，税法，发生在一个新的和新兴领域的所谓的电子竞技领域的反思。首先，分析了此类活动的特点，并回答了是否可以将其归入体育概念的问题。其次，肯定结论允许考虑与选择正确的税收制度有关的一些困境，这些制度是在职业游戏领域获得的收入。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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E-Sport and Taxes. Selected Issues

The article presents reflections on several selected issues of tax law that occur in the area of a new and emerging field of the so-called e-sport. Firstly, the features of such activity were analyzed and the question whether it could be classified within the concept of sport was answered. Next, the affirmative conclusion allowed for the consideration of a number of dilemmas related to the choice of the correct tax regime for income obtained in the sphere of professional gaming.

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.