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

Resource Information

The work The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Juan y Ledesma, A. de

Subject

• non-resident
• case law
• tax treaty
• sportsmen
• brand

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