2019 FIBA BASKETBALL WORLDCUPSection 10 Legal and Regulatory10.1 - Confirm if no legal restrictions will impact ability to host World Cup in accordance with the Host Nation Agreement (HNA) requirements.COMMENTS/ANSWERS:As the Philippines start to prepare events for the upcoming 2019 FIBA Basketball World Cup - assuming that it won its bid to host the tournament there are certain legal restrictions that may affect the Philippines ability to host the 2019 FIBA Basketball World Cup. One of the legal restrictions that may affect the Philippines ability to host the 2019 FIBA Basketball Cup is the host countrys law on taxation. Under Section 23 (f) of the Philippines National Internal Revenue Code of 1997, to wit: Except when otherwise provided in this Code, a foreign corporation, whether engaged or not in trade or business in the Philippines, is taxable only on income derived from sources within the Philippines. It should be noted that under Section 22 (b) of the National Internal Revenue Code of 1997, the term "corporation" includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation), associations, or insurance companies, but excluding general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant to an operating or consortium agreement under a service contract with the Government. Certainly, one of the three taxable corporations under the Tax Code is a non-resident foreign corporation. Here, it must be stressed that FIBA falls under the said category of non-resident foreign corporation and under the NIRC, a foreign corporation, whether resident or non-resident, is taxed only on income derived from sources within the Philippines.
Moreover, section 1, paragraph 4 of Schedule 1 of the Host Nation Agreement provides that: the Host shall be entitled to sell tickets to the Event and to receive 50% of all Net Revenues received from the sale of such tickets (the remaining 50% being allocated to the JMC as set out in Section 2 below). This means that ticketing revenues allotted to the Host country and JMC respectively shall be both subject to Philippine income tax in view of the fact that these ticketing revenues are derived from sources within the Philippines based on the source principle mentioned in the Section 23 of the NIRC. Hence, being subject to Philippine income tax, this may run conflict with the Schedule 2, Section 12 of the Host Nation Agreement which provides, to wit: The Host shall ensure that FIBA and / or any FIBA representative (other than any FIBA representative domiciled in the Host Nation) will not pay any tax in the Host Nation as a result of the Event. For the avoidance of doubt, FIBAs profit share from the JMC will be paid prior to the deduction of any tax or other levies in accordance with paragraph 5.11 of Section 2 of Schedule 1.10.2 Advise any restrictions on use of internet and internationally established social media platforms in territory. The Cybercrime Prevention Act of 2012, officially recorded as Republic Act No. 10175, is a law in the Philippines approved on September 12, 2012. It aims to address legal issues concerning online interactions and the Internet in the Philippines. Among the cybercrime offenses included in the bill are cybersquatting, cybersex, child pornography, identity theft, illegal access to data and libel.
10.3 - Describe any entry visa restrictions for FIBA staff, competitors/teams & VIPs traveling temporarily to nation.10.3.1 Explain any formalities or restrictions that may prohibit groups from entering nation for World Cup and how will it be addressed10.3.2 - In particular, please confirm if no restriction on basis of nationality10.4 Confirm that no taxes or duties will be levied re temporary import/export of materials and equipments by FIBA, media and/or teams for the duration of World Cup10.4.1 Summarize any necessary exemptions applied for and any assurances they will be granted 10.5 Confirm that JMC incomes and profits will be exempt of any fees and taxes
Section 11 Marketing, Sponsoring and Brand Protection11.6 Provide any details of statutory protections that currently exist and any other protection proposed to combat/ambush marketing and sale of counterfeit merchandise11.7 Provide details of any national/local laws restricting or prohibiting certain types of sponsorship (e.g., tobacco, alcohol, gambling, etc.)
Section 19 Additional guarantees which may be required19.1 Additional guarantees may be required in the event that candidate or public sector guarantor is not an appropriate entity to guarantee bid elements (e.g., if the venue is privately owned). Supply detail of guarantor providing following guarantees19.1.1 Venue availability and suitability19.1.2 Hotel availability and suitability
*transfer of playershttp://ec.europa.eu/sport/library/documents/cons-study-transfers-final-rpt.pdf
http://www.wipo.int/ip-sport/en/ Schedule 1: Section 1 (4) HOSTING RIGHTS
Branding OpportunitiesThe Event Logo and/or other Event Marks will have the following branding and promotional references as follows: During qualification games for the Event; During promotional activities leading up to the Event; Dressing and signage at the Venues and in the Host Cities; Event Staff Uniforms; In the Official Programme; On the official Event Website; and In additional promotional materials produced by the JMC. See IP Code
Official Website and Social MediaFIBA shall establish and operate an official Event Website relating to the Event, and maintain the same throughout the Term (see paragraph 8 of Section 3 below). In addition, FIBA shall be responsible for establishing and operating social media activities relating to the Event during the Term (which it may at its discretion delegate to the JMC). The Host will have opportunities to submit content featuring the Host, Host Nation and/or Host Cities for inclusion on such website/ platforms (as further set out in Paragraph 2 of Section 7 (Media and Communications) of Schedule 2). FIBA shall conduct regular meetings with the Hosts web staff, ensuring that relevant content, official information, official data and images are displayed before and during the Event.FIBA shall arrange regular workshops between FIBA and the Host, in order to deliver a successful website and to inform the Host of the social media strategy. To this goal, FIBA will organise as many workshops as FIBA deems necessary and the Host shall ensure attendance of the required personnel. In general, these workshops can be divided into two timeframes, namely: Pre-launch workshops (strategy, workflow, training); and Post-launch workshops (reviews, brainstorming, actions).The exact date and location of each workshop will be agreed between FIBA and the Host in due time. Check applicable laws