Influencer Income and Tax Treaties

Journal
Kostikidis, S.
International; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.