| Sweden: Proposed amendments to the taxation of non-resident artists and athletes |
14 May 2009 |
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Following a formal request by the European Commission to end discrimination of non-resident artists and athletes (IP/07/1163 of 24 July 2007) the Swedish Government has now introduced a legislative proposal (Proposed Bill 2008/09:182) to parliament that would enable non-resident artists and athletes...
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| Source: Rijkele Betten |
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| Nolot organiseert haar 5e seminar over Sport, Recht en Belasting (message in Dutch) |
16 April 2009 |
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Op 10 juni 2009 organiseert NOLOT, dit keer in samenwerking met NOC*NSF, voor de vijfde keer haar seminar over Sport, Recht en Belasting. Dit seminar vindt plaats in het congrescentrum van Papendal van 09.30-17.00 uur. De sprekers zijn allen vooraanstaande praktijk fiscalisten en advocaten, zoals Peter...
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| Source: info@nolot.nl |
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| India: Advance Ruling that Golf Tournament organizer has no permanent establishment in India |
10 April 2009 |
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It has been reported that the Advance Ruling Authority of India has held in “Golf in Dubai LLC” that isolated temporary activities of a non-resident in India without any regularity of continuity do not constitute a permanent establishment in India. Hence the business profits from the activities in India...
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| Source: Tax Notes International, Golf Tournament Organizer has No PE in India, Advance Ruling Authority Says, by Shrikant S. Kamath |
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| Germany: From 2009 Germany applies new tax rules on foreign athletes and artists |
1 April 2009 |
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As required by the case the law of the European Court of Justice (Gerritse, Scorpio), Germany has adapted per 1 January 2009 its tax rules for foreign athletes and artists adapted. The rules that were rejected by the European Court were for example the minimum rate of 25% for foreigners and the separate...
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| Source: Art. 50a of the Individual Income Tax Act (Sec. 50a. EstG) |
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| Netherlands asks Austria to replace exemption method by credit method to relief athletes and artists from international double taxation |
30 March 2009 |
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The Netherlands Government has asked the Netherlands States General for tacit approval of the Protocol of 8 October, 2008 to the 1989 tax treaty that has been concluded between the Netherlands and Austria. As a result of the Protocol, the Convention will be amended concerning one issue: in Austria will...
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