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

Resource Information

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

Creator

• Kopec, A
• Schade, F

Subject

• case law
• income tax
• PE
• residence
• sportsperson
• limited tax liability
• business tax

Language

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

Geographic coverage

• European Union
• Europe

Language note

English