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.
Lingua originale | English |
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pagine (da-a) | 1-3 |
Numero di pagine | 3 |
Rivista | RIVISTA DI DIRITTO TRIBUTARIO |
Stato di pubblicazione | Pubblicato - 2018 |
Keywords
- fashion models
- income