The Resource Die Folgen des Scorpio-Urteils für die Besteuerung von Künstlern und Sportlern = The consequences of the Scorpio-judgment for the taxation of artists and sportsmen

Die Folgen des Scorpio-Urteils für die Besteuerung von Künstlern und Sportlern = The consequences of the Scorpio-judgment for the taxation of artists and sportsmen

Label
Die Folgen des Scorpio-Urteils für die Besteuerung von Künstlern und Sportlern = The consequences of the Scorpio-judgment for the taxation of artists and sportsmen
Title
Die Folgen des Scorpio-Urteils für die Besteuerung von Künstlern und Sportlern = The consequences of the Scorpio-judgment for the taxation of artists and sportsmen
Creator
Subject
Language
  • ger
  • eng
Summary
The special tax rules for international performing artists and sportsmen, as specified in Art. 17 OECD Model, very often lead to excessive taxation. The European Court of Justice, however, decided in the Scorpio case that the non-deductibility of expenses at source in the country of performance is not in accordance with the EC Treaty. The Netherlands have taken another step forward and ended the special taxation rules as of January 2007 under the condition that the artists and sportsmen are resident in one of the 82 countries with which the Netherlands have concluded a bilateral tax treaty
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007),
http://library.link/vocab/creatorName
  • Molenaar, D
  • Grams, H
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • entertainer
  • sportsperson
  • ECJ case law
Label
Die Folgen des Scorpio-Urteils für die Besteuerung von Künstlern und Sportlern = The consequences of the Scorpio-judgment for the taxation of artists and sportsmen
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2007/R-S/SWI/2_57-64.zip
Instantiates
Publication
Note
20070301
Label
Die Folgen des Scorpio-Urteils für die Besteuerung von Künstlern und Sportlern = The consequences of the Scorpio-judgment for the taxation of artists and sportsmen
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2007/R-S/SWI/2_57-64.zip
Publication
Note
20070301

Library Locations

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