The Resource Upsetting the status quo : cases where football intermediaries' commissions should be taxed in the State of the transfer

Upsetting the status quo : cases where football intermediaries' commissions should be taxed in the State of the transfer

Label
Upsetting the status quo : cases where football intermediaries' commissions should be taxed in the State of the transfer
Title
Upsetting the status quo : cases where football intermediaries' commissions should be taxed in the State of the transfer
Creator
Subject
Language
eng
Summary
The article explains how the Commentary of the OECD Model Convention 2014 defines the tax treatment of intermediaries' commission when intermediaries posses a material or agency PE in the source State
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 8 (2017), no. 3 ; p. 45-50
http://library.link/vocab/creatorName
Roumeliotis, P.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • intermediary
  • sportsmen
  • sports club
  • PE
  • agency PE
  • residence principle of taxation
  • source principle of taxation
Label
Upsetting the status quo : cases where football intermediaries' commissions should be taxed in the State of the transfer
Instantiates
Publication
Label
Upsetting the status quo : cases where football intermediaries' commissions should be taxed in the State of the transfer
Publication

Library Locations

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