The Resource The tax treatment of the income of internationally active football referees under German law : a commentary on the German Federal Fiscal Court decision in IR 98/15

The tax treatment of the income of internationally active football referees under German law : a commentary on the German Federal Fiscal Court decision in IR 98/15

Label
The tax treatment of the income of internationally active football referees under German law : a commentary on the German Federal Fiscal Court decision in IR 98/15
Title
The tax treatment of the income of internationally active football referees under German law : a commentary on the German Federal Fiscal Court decision in IR 98/15
Creator
Subject
Language
  • eng
  • eng
Summary
This article analyses a decision of the German Federal Fiscal Court on the taxation of football referees. The authors describe the relevant statements of the Court and examine the possibility of an analogous application of the decision to other sports. As the decision relates to an outbound case (from a German perspective), the authors address whether or not it could apply to inbound refereeing activities
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 10 ; p. 486-490
http://library.link/vocab/creatorName
  • Kopec, A
  • Schade, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • sportsperson
  • business tax
  • PE
  • income tax
  • limited tax liability
  • residence
Label
The tax treatment of the income of internationally active football referees under German law : a commentary on the German Federal Fiscal Court decision in IR 98/15
Instantiates
Publication
Note
20181022
Other control number
et_2018_10_de_1.html
Label
The tax treatment of the income of internationally active football referees under German law : a commentary on the German Federal Fiscal Court decision in IR 98/15
Publication
Note
20181022
Other control number
et_2018_10_de_1.html

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