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

Type

Journal

Author

Palmitessa, E.A.

Country

Italy

Published Date

May 17, 2019

Issue

European Taxation 2019 (Volume 59), No. 6

DOI

https://doi.org/10.59403/1m4jzrk

Document

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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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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