The Resource Nederland benadeelt nog steeds zijn eigen artiesten en sporters

Nederland benadeelt nog steeds zijn eigen artiesten en sporters

Label
Nederland benadeelt nog steeds zijn eigen artiesten en sporters
Title
Nederland benadeelt nog steeds zijn eigen artiesten en sporters
Creator
Subject
Language
eng
Summary
The article deals with art. 17, par. 3 - which is added to some treaties based on the OECD Model - which provides that artists and sportsmen with subsidies are not liable to tax in the country where they perform, but in the country of their residence. The author comments on the Dutch regulation to abolish the tax levy for foreign artists and sportsmen. He also argues that artists and sportsmen, Dutch residents, are not exempted from tax, according to art. 17, and therefore are subject to double taxation
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 143 (2014),
http://library.link/vocab/creatorName
Molenaar, D
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • OECD Model
  • sportsmen
  • artist (creative)
  • exemption
Label
Nederland benadeelt nog steeds zijn eigen artiesten en sporters
Instantiates
Publication
Label
Nederland benadeelt nog steeds zijn eigen artiesten en sporters
Publication

Library Locations

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