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

Paolo Arginelli

Risultato della ricerca: Contributo in rivistaArticolo in rivista

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 originaleEnglish
pagine (da-a)1-3
Numero di pagine3
RivistaRIVISTA DI DIRITTO TRIBUTARIO
Stato di pubblicazionePubblicato - 2018

Keywords

  • fashion models
  • income

Fingerprint

Entra nei temi di ricerca di 'Italian Supreme Court rules that income received by fashion models falls outside the scope of article 17 OECD MC'. Insieme formano una fingerprint unica.

Cita questo