Annex to Advocate General's conclusion on whether or not Art. 17 of the OECD Model applies to the basic salaries of sportsmen

• Autores: Rijkele Betten
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 5, 2006, págs. 231-236
• Idioma: inglés
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• Resumen

  • The author considers the Appendix to the conclusions of the Advocate General of the Netherlands Supreme Court in relation to three contradictory cases involving the question of whether or not a Netherlands resident sportsman is, in respect of his basic salary and regarding days in which sporting activities are performed outside the Netherlands, entitled to the application of treaty provisions