The Resource Scorpio and the Netherlands : major changes in artiste and sportsman taxation in the European Union

Scorpio and the Netherlands : major changes in artiste and sportsman taxation in the European Union

Label
Scorpio and the Netherlands : major changes in artiste and sportsman taxation in the European Union
Title
Scorpio and the Netherlands : major changes in artiste and sportsman taxation in the European Union
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors first discuss the special taxing rules for artistes and sportsmen and their effects. They then proceed to consider the implications of the European Court of Justice's judgment in the Scorpio case. Finally, the authors discuss the reasons behind the decision of the Netherlands to end the taxation of non-resident artistes and sportsmen
Citation source
In: European taxation. - Amsterdam. - Vol. 47 (2007),
http://library.link/vocab/creatorName
  • Molenaar, D
  • Grams, H
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • entertainer
  • sportsperson
  • ECJ case law
Label
Scorpio and the Netherlands : major changes in artiste and sportsman taxation in the European Union
Instantiates
Publication
Note
20070320
Other control number
et020701.pdf
Label
Scorpio and the Netherlands : major changes in artiste and sportsman taxation in the European Union
Publication
Note
20070320
Other control number
et020701.pdf

Library Locations

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      52.3736660 4.9336932
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