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- Title
PLAYING THE TAX COURT HAZARD: RETIEF GOOSEN'S TAX CASE AND TAXATION OF NONRESIDENT ALIENS.
- Authors
Dziura, Gregory T.
- Abstract
The article discusses the U.S. Tax Court decision in case of Goosen v. Commissioner and its impact on the U.S. taxation of foreign athletes and entertainers. In the case, the Court evaluated whether a nonresident alien of the U.S. Retief Goosen, a professional golfer will be taxed as per resident or nonresident tax rates of the U.S. It discusses the U.S. Internal Revenue Code and the rates it lays out for the taxation of foreign individuals.
- Subjects
UNITED States. Tax Court; UNITED States. Internal Revenue Code; TAXATION of athletes; TAXATION of entertainers; GOOSEN, Retief; GOLFERS; TAX rate laws; TAXATION; ACTIONS &; defenses (Law); LAW; TAX laws
- Publication
Syracuse Journal of International Law & Commerce, 2013, Vol 40, Issue 2, p379
- ISSN
0093-0709
- Publication type
Article