Michel, Bob
Payments for the use of a footballer's image rights : a Belgian court's interesting endeavour at treaty qualification / Bob Michel .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author examines a recent decision by the Court of Appeal of Ghent (Belgium) regarding the qualification for tax treaty purposes of image rights payments derived by a non-resident professional football player, active in the Belgian first division.
FUTBOLISTAS
DERECHOS DE IMAGEN
IMPUESTOS
BÉLGICA
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624 v. 72, n. 11, November 2018, p. 628-635
Payments for the use of a footballer's image rights : a Belgian court's interesting endeavour at treaty qualification / Bob Michel .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author examines a recent decision by the Court of Appeal of Ghent (Belgium) regarding the qualification for tax treaty purposes of image rights payments derived by a non-resident professional football player, active in the Belgian first division.
FUTBOLISTAS
DERECHOS DE IMAGEN
IMPUESTOS
BÉLGICA
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624 v. 72, n. 11, November 2018, p. 628-635