Is a soccer referee a sportsperson? Do all the activities of a company organizing concerts fall within the ambit of Article 17?

Alexander Rust

Is a soccer referee a sportsperson? Do all the activities of a company organizing concerts fall within the ambit of Article 17?

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Tax Treaty Case Law around the Globe 2019
Herausgeber*innen	Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric Kemmeren, Cihat Öner, Daniel Smit
Erscheinungsort	Wien
Verlag	Linde Verlag
Seiten	295 - 304
ISBN (elektronisch)	9783709411001, 9783709411018
ISBN (Print)	9783707342550
Publikationsstatus	Veröffentlicht - 2020

Publikationsreihe

Reihe	Series on International Tax Law
Band	121

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht

Zugriff auf Dokument

http://www.lindedigital.at/doc-id/fb-tax-treaty-cl-2019_b25

Andere Dateien und Links

WU Bibliotheksbestand (Print)

Zitat

Rust, A. (2020). Is a soccer referee a sportsperson? Do all the activities of a company organizing concerts fall within the ambit of Article 17? in M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. Essers, E. Kemmeren, C. Öner, & D. Smit (Hrsg.), Tax Treaty Case Law around the Globe 2019 (S. 295 - 304). Linde Verlag. http://www.lindedigital.at/doc-id/fb-tax-treaty-cl-2019_b25

Rust, Alexander. / Is a soccer referee a sportsperson? Do all the activities of a company organizing concerts fall within the ambit of Article 17?. Tax Treaty Case Law around the Globe 2019. Hrsg. / Michael Lang ; Alexander Rust ; Jeffrey Owens ; Pasquale Pistone ; Josef Schuch ; Claus Staringer ; Alfred Storck ; Peter Essers ; Eric Kemmeren ; Cihat Öner ; Daniel Smit. Wien : Linde Verlag, 2020. S. 295 - 304 (Series on International Tax Law, Band 121).

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title = "Is a soccer referee a sportsperson? Do all the activities of a company organizing concerts fall within the ambit of Article 17?",

author = "Alexander Rust",

year = "2020",

language = "English",

isbn = "9783707342550",

series = "Series on International Tax Law",

publisher = "Linde Verlag",

pages = "295 -- 304",

editor = "Michael Lang and Alexander Rust and Jeffrey Owens and Pasquale Pistone and Josef Schuch and Claus Staringer and Alfred Storck and Peter Essers and Eric Kemmeren and Cihat {\"O}ner and Daniel Smit",

booktitle = "Tax Treaty Case Law around the Globe 2019",

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