The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty
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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.
The Resource
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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/_ojAHkki7mM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/_ojAHkki7mM/">The tax treatment of non-resident sportsmen image rights : an ambulatory interpretation of the Spain-Netherlands tax treaty</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>