The Emergence of Esports

Journal
Overbeek, S. van; Molenaar, D.
European Union; International; OECD
Bulletin for International Taxation 2019 (Volume 73), No. 2
PriceUSD 45

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.