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Influencer income and tax treaties a response Dick Molenaar and Harald Grams Electrónico

By: Molenaar, Dick.
Contributor(s): Grams, Harald.
Material type: ArticleArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | ATRIBUCIÓN DE BENEFICIOS | MODELO DE CONVENIO OCDE In: Bulletin for International Taxation v. 74, n. 9, September 2020 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.
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Resumen.

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.

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