| The Netherlands: Buzz about FIFA tax exemptions for Netherlands - Belgium Bid for 2018 World Championship Football |
2 August 2010 |
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Following the ambush marketing actions of Bavaria in South Africa during this year’s Football World Championship, and the threatening of detention for the personnel hired by Bavaria in South Africa, Netherlands journalists and politicians have taken interest in the conditions under which the Netherlands...
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| Source: Rijkele Betten |
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| UK: Reconsideration of taxation of foreign sportspersons? |
18 July 2010 |
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Last July the Jamaican sprinter Usain Bolt announced that he will not compete in the United Kingdom because of its tax rules for foreign sportspersons. Foreign sportspersons (and artistes) who perform in the United Kingdom are subject to UK tax on tournament prize winnings, appearance fees, and other...
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| Source: Rijkele Betten |
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| Belgium: Court of Appeal of Antwerp decides: No obligation for organiser to check whether tax treaty threshold is passed by foreign artist |
16 July 2010 |
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The Court of Appeal of Antwerp decided on 11 May 2010 that the organiser of a public event does not have the obligation to check whether the threshold of 3000 USD in Article 14(2) of the (no longer effective) 1970 tax treaty concluded by Belgium and the United States had been passed by an individual...
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| Source: Fiscoloog Internationaal 319, 30 June 2010 (in Dutch), report by Rijkele Betten |
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| PORTUGAL: New tax regime for non-habitual residents – second update |
4 June 2010 |
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Following the previous two headlines on this subject [see archive], an administrative ruling was recently issued by the Portuguese Tax Authorities.
As previously mentioned, several relevant practical problems for the application of the new tax regime remained unsolved, with the Tax Authorities apparently...
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| Source: Ricardo da Palma Borges & Associados, Lisboa, Portugal |
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| OECD Published Discussion Draft on Application of Article 17 of OECD Model Convention |
3 May 2010 |
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On 23 April 2010 the OECD published a discussion draft on the application of Article 17 of the OECD Model Convention. The discussion draft deals with the following issues:
- definition of sportsmen or entertainer
- treatment of race prizes
- personal activities of sportsmen or entertainer “as such”
- source...
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| Source: Rijkele Betten |
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