The Resource The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty

The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty

Label
The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty
Title
The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty
Creator
Subject
Language
eng
Summary
In this article the author focuses on the Spanish taxation of image rights related to international sportsmen, the complexity of which has led to inconsistent judicial and tax authority decisions regarding interpretation, particularly with regard to the characterization of income from such rights. The article highlights a recent Supreme Court decision that, although it clarifies the taxation of image rights, may lead to further interpretation problems in other cases
Citation source
In: European taxation. - Amsterdam. - Vol. 49 (2009),
Geographic coverage
  • European Union
  • Europe
Language note
English
Label
The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty
Instantiates
Publication
Label
The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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