Influencer Income and Tax Treaties

Savvas Kostikidis

13 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

This article considers the categorization of the income earned by influencers in relation to tax treaties, with specific reference to the allocation of such income to articles 7, 12 and 17 of the OECD Model.

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1983Commercial Sponsorship 2009International Tax Coordination for a Second-Best World (Part I)2018Ten Questions about Why and How to Tax the Digitalized Economy 2012Red Card Article 17?2007An empirical examination of public attitudes towards advertising in a transitional economy 2010The Taxation of Income from Services under Tax Treaties: Cleaning Up the Mess – Expanded Version 2010Tax Treatment of Team Performances under Art. 17 of the OECD Model Convention 2017Analysis of the Case Law on the Scope of Article 17 of the OECD Model: Issues Resolved and Yet to Be Resolved

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