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
- E. Palmitessa
- European Taxation, 2019 (Volume 59), No 6
- 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.