Italian Supreme Court rules that income received by fashion models falls outside the scope of article 17 OECD MC

Paolo Arginelli

Research output: Contribution to journalArticle

Abstract

The article discusses a recent decision issued by the Italian Supreme Court, which deals with the question whether the performance of an individual as a fashion model falls within the scope of application of article 17 of the OECD Model tax convention.
Original languageEnglish
Pages (from-to)1-3
Number of pages3
JournalRIVISTA DI DIRITTO TRIBUTARIO
Publication statusPublished - 2018

Keywords

  • fashion models
  • income

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