The Resource Payments for the use of a footballer's image rights: a Belgian court's interesting endeavour at treaty qualification

Payments for the use of a footballer's image rights: a Belgian court's interesting endeavour at treaty qualification

Label
Payments for the use of a footballer's image rights: a Belgian court's interesting endeavour at treaty qualification
Title
Payments for the use of a footballer's image rights: a Belgian court's interesting endeavour at treaty qualification
Creator
Subject
Language
eng
Summary
In this article, the author examines a recent decision by the Court of Appeal of Ghent (Belgium) regarding the qualification for tax treaty purposes of image rights payments derived by a non-resident professional football player, active in the Belgian first division
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 11 ; p. 628-635
http://library.link/vocab/creatorName
Michel, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • sportsmen
  • brand
  • tax treaty
  • income classification
  • non-resident
  • royalties
Label
Payments for the use of a footballer's image rights: a Belgian court's interesting endeavour at treaty qualification
Instantiates
Publication
Label
Payments for the use of a footballer's image rights: a Belgian court's interesting endeavour at treaty qualification
Publication

Library Locations

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      52.37366609999999 4.9336932
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