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Italy - Tax Treaty Qualification of Payments Made to Models Performing in Fashion Shows and Photo Sessions: A Commentary on Italian Supreme Court Decision No. 21865/2018

Country:
Italy
Author:
E. Palmitessa
Issue:
European Taxation, 2019 (Volume 59), No 6
Published:
17 May 2019
In this note, the author examines a recent decision of the Italian Supreme Court regarding the tax treaty qualification of income received by non-resident models in connection with the shooting of commercials in Italy.
 
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