The Resource Footballer's share of a transfer fee and the quasi-payroll tax on excessive severance payments

Footballer's share of a transfer fee and the quasi-payroll tax on excessive severance payments

Label
Footballer's share of a transfer fee and the quasi-payroll tax on excessive severance payments
Title
Footballer's share of a transfer fee and the quasi-payroll tax on excessive severance payments
Creator
Subject
Language
eng
Summary
This note examines two conflicting Netherlands decisions regarding the applicability of the quasi-payroll tax on excessive severance payments to a footballer's share of a transfer fee
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 11 ; p. 512-514
http://library.link/vocab/creatorName
Molenaar, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • sportsmen
  • payroll tax
  • severance payment
  • human rights
  • tax treaty
Label
Footballer's share of a transfer fee and the quasi-payroll tax on excessive severance payments
Instantiates
Publication
Label
Footballer's share of a transfer fee and the quasi-payroll tax on excessive severance payments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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