Influencer Income and Tax Treaties: A Response

Journal
Molenaar, D.; Grams, H.
International; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.