The Resource Foreign tax credit or tax exemption for Dutch kick boxer

Foreign tax credit or tax exemption for Dutch kick boxer

Label
Foreign tax credit or tax exemption for Dutch kick boxer
Title
Foreign tax credit or tax exemption for Dutch kick boxer
Creator
Subject
Language
  • eng
  • eng
Summary
The Dutch Appeal Court has decided on 4 March 2014 in a case of a kick boxer, whether the tax credit or tax exemption method would apply for foreign performance income. The court decided that, for the matches in Japan, the exemption method could be used, while, for the matches in Korea, the tax credit method had to be applied. This decision was based on the differences in the bilateral tax treaties between the Netherlands and these two states
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 5 (2014),
http://library.link/vocab/creatorName
Molenaar, D
Language note
English
http://library.link/vocab/subjectName
  • sportsperson
  • case law
  • tax treaty
  • credit method
  • exemption method
Label
Foreign tax credit or tax exemption for Dutch kick boxer
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2014/G-I/GSLTR/3_30-32.zip
Publication
Note
20141024

Library Locations

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