The ECJ X Case (Football Club Feyenoord)
August 2011
Article
volume 51, issue 8 pp 358-363.
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Withholding taxes on fees paid to non-resident sportsmen and artistes have long represented an obstacle to the cross-border provision of services within the European Union, as well as in the international context. Art. 17 of tax treaties based on the OECD Model is outdated and results in a significant administrative burden for taxpayers. The authors, in this article, examine the X case (Football Club Feyenoord), which highlights these issues, as well as their wider implications.
Automatically Extracted Terms
- artiste
- withholding tax
- withholding
- sportsmen
- taxation
- football
- state
- income
- dutch
- football club feyenoord
- performance
- oecd model
- netherland
- feyenoord
- source
- expense
- uk football clubs
- european
- model
- decision
