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 Art. 17 of tax treaties based on the OECD Model is outdated and results in a significant administrative burden for taxpayers.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.

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Persistent URL hdl.handle.net/1765/33054
Journal European Taxation
Molenaar, D, & Grams, H. (2011). The ECJ X Case (Football Club Feyenoord). European Taxation, 51(8), 358–363. Retrieved from http://hdl.handle.net/1765/33054