千奇百怪税收大盘点：荷兰为魔法教学免税

　　World Cup Tax Exemption

　　Countries: World cup hosts

　　Who's affected: South African residents, nonresidents

　　The bottom line: South Africa is understandably thrilled to be hosting the 2010 World Cup, which opens June 11. A financial boost is expected as infrastructure improvements reach a massive scale and thousands of foreign tourists travel to the country to support their favorite teams. But because of agreements that FIFA, the world's governing body for professional soccer, requires of all World Cup host countries, the boon to the state's bottom line will be minimal。

　　Before accepting any country's host bid, FIFA demands significant tax concessions. For its part, South Africa agreed to create a "tax bubble" around stadiums and other official World Cup sites, making any income earned off goods sold within them exempt from taxation. (Athletes, however, are not exempt from taxation. The South African national team, in particular, gets the shaft: They'll still pay normal income-tax rates, despite being participants。) Although FIFA promotes soccer as a way to bridge global divisions, the organization clearly isn't afraid to throw its weight around for its own benefit。

　　5. 荷兰为魔法教学免税

　　Presto ... Tax Breaks!

　　Country: The Netherlands

　　Who's affected: Witches and wizards

　　The bottom line: Hogwarts it may not be, but a school in the Netherlands provides tax-deductible course work on witchcraft. Margarita Rongen, the headmistress of Heksehoeve (Dutch for "witch farmhouse")， offers a yearlong curriculum in spell-casting, herbology, potions, and divination, among other classes. The class clearly has a large following: Rongen has received applications from as far away as Dubai。

　　In a case brought before Dutch tax authorities in 2005 by pupil Maaike Buurman, it was ruled that because the course was used "to extend her professional knowledge" -- as a tax official put it to Reuters -- it was eligible for a tax write-off. Buurman argued she enrolled in the school to help her in teaching the history of the Middle Ages -- but of course, a witch would say that。