The Resource Dutch tax treaty policy 2020 for sportspersons and artists

Dutch tax treaty policy 2020 for sportspersons and artists

Label
Dutch tax treaty policy 2020 for sportspersons and artists
Title
Dutch tax treaty policy 2020 for sportspersons and artists
Creator
Subject
Language
  • eng
  • eng
Summary
The article discusses about possibile return of the art.17 of the OECD Model Tax Convention both in Dutch bilateral tax treaties and national tax law. According to the author, this would bring back the Netherlands in line with the OECD Model, but would also create tax problems for international sportspersons and artists performing in and outside the Netherlands
Citation source
In: Sports law and taxation. - Sint-Michielsgestel. - Vol. 11 (2020), no. 4 ; p. 47-50
http://library.link/vocab/creatorName
Molenaar, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • sportsperson
  • OECD Model
  • entertainer
  • tax treaty
  • treaty policy
Label
Dutch tax treaty policy 2020 for sportspersons and artists
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/R-S/SPORLAANT/4_47-50.pdf
Publication
Note
20210811

Library Locations

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