In this article, the author examines a recent decision by the Court of Appeal of Ghent (Belgium) regarding the qualification for tax treaty purposes of image rights payments derived by a non-resident professional football player, active in the Belgian first division

As of 2013, Belgium has been levying a new tax called the "fairness tax". The tax consists in a separate corporate tax assessment of 5.15% levied on profit distributions by Belgian companies or branches that do not realize taxable profits because of the offsetting of previous losses or the...