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.
Arginelli, P., Italian Supreme Court rules that income received by fashion models falls outside the scope of article 17 OECD MC, <<RIVISTA DI DIRITTO TRIBUTARIO>>, 11/10/2018; (11/10/2018): 1-3 [http://hdl.handle.net/10807/144370]
Italian Supreme Court rules that income received by fashion models falls outside the scope of article 17 OECD MC
Arginelli, Paolo
2018
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.
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