Sports & Entertainment Newsletter - November 2014


Attached is the Newsletter of the Sports & Entertainment industry corresponding to the last quarter focusing on tax and legal matters of interest in the field of Sports.

  • 1. Is it valid to fire a coach for not achieving the results stipulated in his employment contract?

  • 2. Taxability in Spain of income obtained by a US-resident company for services provided in relation to the production of a concert given in Spain by a US band of musicians

  • 3. Provision of entertainment/professional services through companies controlled or owned by individuals: confirmation by the TEAC of the tax inspectors’ position

  • 4. International taxation of entertainers and sportspersons: new Commentary on the OECD Model Convention

  • 5. News

  • 6. Judgments and request for rulings


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