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European Union-Netherlands - Scorpio and the Netherlands: Major Changes in Artiste and Sportsman Taxation in the European Union - In this article, the authors first discuss the spe...
Molenaar, Dick; Grams, Harald - In: European taxation : official journal of the … 47 (2007) 2, pp. 63-68
Persistent link: https://www.econbiz.de/10007606153
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EC UPDATE - WHAT'S GOING ON IN ... - EUROPEAN UNION-GERMANY: THE TAXATION OF ARTISTS AND SPORTSMEN AFTER THE ARNOUD GERRITSE DECISION - The ECJ decision in Gerritse has major conse...
Molenaar, Dick; Grams, Harald - In: European taxation : official journal of the … 43 (2003) 10, pp. 381-382
Persistent link: https://www.econbiz.de/10006885909
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The Arnoud Gerritse Case of the European Court of Justice
Molenaar, Dick; Grams, Harald - In: Intertax : international tax review 31 (2003) 5, pp. 198-203
Persistent link: https://www.econbiz.de/10007231088
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TAX TREATY MONITOR - RENT-A-STAR -- THE PURPOSE OF ARTICLE 17(2) OF THE OECD MODEL - This article examines the "limited" and "unlimited" approaches of Art. 17(2) of the OECD Model....
Molenaar, Dick; Grams, Harald - In: Bulletin for international fiscal documentation : … 56 (2002) 10, pp. 500-509
Persistent link: https://www.econbiz.de/10006173416
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STEUERRECHT - PRAXISFORUM - Zur Besteuerung von beschränkt steuerpflichtigen Künstlern vor und nach der Entscheidung des EuGH vom 12. 6. 2003
Grams, Harald; Molenaar, Dick - In: Deutsches Steuerrecht : DStR ; Wochenschrift & … 41 (2003) 30, pp. 1245
Persistent link: https://www.econbiz.de/10006027473
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Hat die Entscheidung des EuGH (Rs. C-234/01) in Sachen Gerritse Auswirkungen auf das Steuerabzugsverfahren nach [Paragraph] 50a Abs. 4 EStG und die Haftung nach [Paragraph] 50a Abs...
Grams, Harald; Molenaar, Dick - In: Deutsche Steuer-Zeitung : DStZ 91 (2003) 21, pp. 761-765
Persistent link: https://www.econbiz.de/10006082665
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Article 17(3) for Artistes and Sportsmen: Much More than an Exception
Molenaar, Dick; Grams, Harald - In: Intertax : international tax review 40 (2012) 4, pp. 270-279
Persistent link: https://www.econbiz.de/10009849013
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EU Update - What's Going On In ... - European Union - The ECJ X Case (Football Club Feyenoord)
Molenaar, Dick; Grams, Harald - In: European taxation : official journal of the … 51 (2011) 8, pp. 358-364
Persistent link: https://www.econbiz.de/10009252721
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Monthly Features: EC Tax Scene
Eicker, Klaus; Molenaar, Dick; Molenaar, Dick - In: Intertax : international tax review 30 (2002) 6, pp. 258-259
Persistent link: https://www.econbiz.de/10007235903
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Discussion of Daniel Sandler's paper on article 17 OECD model convention
Molenaar, Dick - In: Source versus residence : problems arising from the …, (pp. 247-252). 2008
Persistent link: https://www.econbiz.de/10003754993