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| Title: | Tributación de los derechos de imagen |
| Authors: | Merino Jara, Isaac |
| Keywords: | Tributación;Derechos de imagen;Deportistas;Taxation;Right's image;Sportmen and sport women |
| Issue Date: | 1999 |
| Publisher: | Universidad de Extremadura, Servicio de Publicaciones |
| Abstract: | La tributación de los derechos de imagen suscita hoy en día bastante controversia. Ello se debe, sin duda, a la proliferación de determinados contratos suscritos por deportistas en los que se pacta su cesión a cambio de importantes sumas de dinero, que, en ocasiones, superan el importe de las retribuciones derivadas del contrato de trabajo suscrito. The taxation of image rights is currently the subject of considerable controversy. This is undoubtedly due to the proliferation of certain contracts signed by sportsmen and sportswomen in which it is agreed to transfer them in exchange for large sums of money, which sometimes exceed the amount of remuneration derived from the employment contract signed. |
| URI: | http://hdl.handle.net/10662/15790 |
| ISSN: | 0213-988X |
| Appears in Collections: | AFDUE Nº 17 (1999) DDPUB - Artículos |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 0213-988X_17_79.pdf | 307,19 kB | Adobe PDF | View/Open |
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