The Resource Influencer income and tax treaties : a response

Influencer income and tax treaties : a response

Label
Influencer income and tax treaties : a response
Title
Influencer income and tax treaties : a response
Creator
Subject
Language
  • eng
  • eng
Summary
The authors respond to the article written by Savvas Kostikidis on the taxation of influencers' income that appeared in the June 2020 issue of the Bulletin for International Taxation. The authors advance their solution to the problem, which would include the abolition of article 17 of the OECD Model
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 9 ; p. 550-555
http://library.link/vocab/creatorName
  • Molenaar, D
  • Grams, H
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • benefit principle
  • income classification
  • digital economy
  • allocation of income
  • entertainer
  • sportsperson
Label
Influencer income and tax treaties : a response
Instantiates
Publication
Note
20201030
Other control number
bit_2020_09_o2_2.html
Label
Influencer income and tax treaties : a response
Publication
Note
20201030
Other control number
bit_2020_09_o2_2.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...