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?

Alexander Rust

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Tax Treaty Case Law around the Globe 2019
Editors	Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric Kemmeren, Cihat Öner, Daniel Smit
Place of Publication	Wien
Publisher	Linde Verlag
Pages	295 - 304
ISBN (Electronic)	9783709411001, 9783709411018
ISBN (Print)	9783707342550
Publication status	Published - 2020

Publication series

Series	Series on International Tax Law
Volume	121

Austrian Classification of Fields of Science and Technology (ÖFOS)

505004 Financial law

Access to Document

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

Cite this

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 (Eds.), Tax Treaty Case Law around the Globe 2019 (pp. 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. editor / 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. pp. 295 - 304 (Series on International Tax Law, Vol. 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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