Assignment of players as gift to a football club
In a decision on 30 August 2017 the Supreme Tax Court held that where a third party provides his employees to a football club to serve as players, trainers or counsellors without receiving adequate consideration, the waiver of such compensation is to be considered as a taxable gift of the third party to the football club.
Categories: Supreme Tax Court cases
Keywords: employees, inheritance and gift tax, ass ...
