Netherlands - Footballer’s Share of a Transfer Fee and the Quasi-Payroll Tax on Excessive Severance Payments

• Autores: Dick Molenaar
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 11, 2017, págs. 512-514
• Idioma: inglés
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• Resumen

  • This note examines two conflicting Netherlands decisions regarding the applicability of the quasi-payroll tax on excessive severance payments to a footballer’s share of a transfer fee.