The Resource Belgium: Antwerp Court of Appeal decides : no obligation for event organizer to check whether foreign artist has met tax treaty threshold

Belgium: Antwerp Court of Appeal decides : no obligation for event organizer to check whether foreign artist has met tax treaty threshold

Label
Belgium: Antwerp Court of Appeal decides : no obligation for event organizer to check whether foreign artist has met tax treaty threshold
Title
Belgium: Antwerp Court of Appeal decides : no obligation for event organizer to check whether foreign artist has met tax treaty threshold
Creator
Subject
Language
eng
Summary
The Antwerp Court of Appeal has ruled on 11 May 2010 that, in case the Belgian tax authorities want to levy a withholding tax on the fees paid to American artists for their performances in Belgium, they should prove that Belgium has the authority to tax. Hence, no obligation lies with the event organizer to check whether the time and monetary thresholds of article 14 (2) (c) of the (old) US-Belgium double tax treaty have been exceeded during the taxable year. This article discusses the judgment
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 1 (2010),
http://library.link/vocab/creatorName
  • Van den Abeele, M
  • Roelands, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • entertainer
  • case law
  • burden of proof
  • tax base
  • tax treaty
Label
Belgium: Antwerp Court of Appeal decides : no obligation for event organizer to check whether foreign artist has met tax treaty threshold
Instantiates
Publication
Label
Belgium: Antwerp Court of Appeal decides : no obligation for event organizer to check whether foreign artist has met tax treaty threshold
Publication

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