The emergence of esports Sebatiaan van Overbeek and Dick Molenaar
By: Overbeek, Sebastian van.
Contributor(s): Molenaar, Dick.
Material type: ArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL | DEPORTES | DEPORTISTAS In: Bulletin for International Taxation v. 73, n. 2, February 2019, p. 106-111Summary: In this article, the authors discuss what esports games exist, how they are played, which types of income are relevant for the various games and what the tax consequences may be.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2019/2-5 (Browse shelf) | Available | BIT/2019/2-5 |
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Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss what esports games exist, how they are played, which types of income are relevant for the various games and what the tax consequences may be.
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