Artistes and sportsmen income in the most recent case law of the spanish supreme court
DOI:
https://doi.org/10.51302/rcyt.2013.6419Keywords:
artistes, sportsmen, article 17.2 OECD, Model Tax ConventionAbstract
Analysis of the most recent case law of the Spanish Supreme Court on taxation at source of income derived by artistes and sportsmen. Erroneus interpretation of the scope of article 17.2 of the OECD Model Tax Convention.
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Published
2013-07-07
How to Cite
Raventos Calvo, S. (2013). Artistes and sportsmen income in the most recent case law of the spanish supreme court. Revista De Contabilidad Y Tributación. CEF, (364), 103–114. https://doi.org/10.51302/rcyt.2013.6419
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Section
Tributación
