Netherlands: Netherlands ice skater not eligible for relief for foreign training days

• Autores: Rijkele Betten
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 6, 2005, págs. 259-261
• Idioma: inglés
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• Resumen

  • This article examines a recent court decision which considered the issue of whether or not an athlete was, in respect of the basic salary attributable to the time spent in various other countries, entitled to the double taxation relief granted by the tax treaties concluded by the Netherlands with these countries.