The Resource Determination of the amount of exempt foreign income of a Netherlands resident professional cyclist

Determination of the amount of exempt foreign income of a Netherlands resident professional cyclist

Label
Determination of the amount of exempt foreign income of a Netherlands resident professional cyclist
Title
Determination of the amount of exempt foreign income of a Netherlands resident professional cyclist
Creator
Subject
Language
  • eng
  • eng
Summary
This article reviews a tax case concerning a Netherlands resident professional cyclist who was employed by a professional team. During the year, he performed activities in several countries. In the Netherlands, professional cyclists are entitled to a tax deferral system, according to which they can pay yearly amounts to the fund that has specifically been created for professional cyclists. Consequently, these payments, will lead to future payments. The paid amounts, for Netherlands income tax are to be considered as "negative wages". The issue in this case was for which amount the taxpayer was entitled to an exemption for income earned during the activities performed in Spain
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 7 (2016),
http://library.link/vocab/creatorName
Betten, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • sportsperson
  • case law
  • deferral
  • worldwide income
  • tax treaty
Label
Determination of the amount of exempt foreign income of a Netherlands resident professional cyclist
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/G-I/GSLTR/2_47-48.zip
Publication
Note
20160707

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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