The Resource 'Solidarity payments' in football : a general overview and their qualification in the international tax field

'Solidarity payments' in football : a general overview and their qualification in the international tax field

Label
'Solidarity payments' in football : a general overview and their qualification in the international tax field
Title
'Solidarity payments' in football : a general overview and their qualification in the international tax field
Creator
Subject
Language
eng
Summary
This article analyses the scope of the so called 'solidarity payments' and their qualification from an international tax perspective. The solidarity payment is a training compensation in case of transfers of football players under 23 and includes a solidarity mechanism that would redistribute income to clubs involved in the training and education of players
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 8 (2017), no. 2 ; p. 22-25
http://library.link/vocab/creatorName
Roumeliotis, P.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • sports club
  • sportsmen
  • tax treaty
  • allocation of income
  • income classification
Label
'Solidarity payments' in football : a general overview and their qualification in the international tax field
Instantiates
Publication
Label
'Solidarity payments' in football : a general overview and their qualification in the international tax field
Publication

Library Locations

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