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Payments for the use of a footballer's image rights : a Belgian court's interesting endeavour at treaty qualification Bob Michel

By: Michel, Bob .

Material type: Article

ArticlePublisher: 2018Subject(s): FUTBOLISTAS

| DERECHOS DE IMAGEN

| IMPUESTOS

| BÉLGICA

| JURISPRUDENCIA

Online resources: Click here to access online In: Bulletin for International Taxation v. 72, n. 11, November 2018, p. 628-635Summary: 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.

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Item type	Current location	Home library	Call number	URL	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2018/11-1 (Browse shelf)	https://online.ibfd.org/kbase/	Available		BIT/2018/11-1

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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.

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Payments for the use of a footballer's image rights : a Belgian court's interesting endeavour at treaty qualification Bob Michel

By: Michel, Bob.

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By: Michel, Bob .