Sports Law & Taxation: Sportspersons, entertainers and taxing the digital economy


In the article "Sportspersons, entertainers and taxing the digital economy", Michelle Klootwijk and Dick Molenaar have compared the international tax rules of both businesses with each other. They found interesting comparisons and described how both sides can learn from each other to remove or avoid tax obstacles.

Michelle Klootwijk has written her master thesis at the Tax Law Department of the Erasmus University Rotterdam about this subject (in Dutch). She is now working with Deloitte Tax Advisers in Rotterdam, the Netherlands.