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Tax planning for incoming team sports players

Dick Molenaar-2013-01-01-Data Archiving and Networked Services (DANS)
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TL;DRAbstract

This article deals with the personal income tax treatment of incoming team sports players in The Netherlands, either in a Dutch team or with a foreign team performing activities in The Netherlands. It discusses the residence status; worldwide and limited tax liability in The Netherlands; and elimination of double taxation for foreign source income.

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This article deals with the personal income tax treatment of incoming team sports players in The Netherlands, either in a Dutch team or with a foreign team performing activities in The Netherlands. It discusses the residence status; worldwide and limited tax liability in The Netherlands; and elimination of double taxation for foreign source income.

Keywords

Tax planningResidenceBusinessLiabilityDouble taxationIncome taxEconomicsPublic economics

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