The Emergence of Esports

Journal
Author
Overbeek, S. van; Molenaar, D.
Country
European Union; International; OECD
Published Date
Issue
Bulletin for International Taxation 2019 (Volume 73), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors discuss what esports games exist, how they are played, which types of income are relevant for the various games and what are the tax consequences.