The Resource Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy

Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy

Label
Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy
Title
Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy
Creator
Subject
Language
eng
Summary
Remuneration deriving from the exploitation of image rights constitutes a significant portion of earnings for artistes and sportspersons. For Italian tax purposes, the applicable tax treatment does not appear to be straightforward, above all when the underlying contractual relationship qualifies the remuneration received as miscellaneous income while the place where the image is economically exploited and the countries of residence of the payor and the payee are characterized by cross-border elements that are unrelated to each other
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 1 ; p. 25-30
http://library.link/vocab/creatorName
  • Della Carità, A
  • Palmitessa, E.A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • income classification
  • allocation of income
  • residence
  • brand
  • artist (creative)
  • entertainer
  • sportsmen
  • territoriality principle
  • high net worth individual
Label
Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy
Instantiates
Publication
Label
Issues regarding the territorial qualification of income deriving from the exploitation of image rights in Italy
Publication

Library Locations

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      52.3736660 4.9336932
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