The Resource Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017

Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017

Label
Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017
Title
Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017
Creator
Subject
Language
eng
Summary
The article analyses the Tax Arbitration Court judgement no. 346/2016-T, of 6 April 2017. This case dealt with the Portuguese Corporate Income Tax due on income from the granting of sport persons' image rights and economic sporting rights by non-Portuguese tax resident standard companies and the application of double taxation conventions
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 8 (2017), no. 3 ; p. 20-25
Geographic coverage
  • European Union
  • Europe
Language note
English
Label
Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017
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Publication
Label
Acquisition of football players' image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under art. 17(2) OECD-MTC : Tax Arbitration Court judgment no. 346/2016-T, of 6 April 2017
Publication

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