| 000 | 01192nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20220729122307.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aMichel, Bob _961349 |
|
| 245 | 0 |
_aPayments for the use of a footballer's image rights _b : a Belgian court's interesting endeavour at treaty qualification _c Bob Michel |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_961759 _aFUTBOLISTAS |
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| 650 | 4 |
_942442 _aDERECHOS DE IMAGEN |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_932312 _aBÉLGICA |
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| 650 | 4 |
_947570 _aJURISPRUDENCIA |
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| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 11, November 2018, p. 628-635 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139436 _d139436 |
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