Tax Treaty Characterisation of Image Rights (Part I)

Esperanza Buitrago Diaz; Alfred Groenen

Tax Treaty Characterisation of Image Rights (Part I)

Research output: Contribution to journal › Article › Academic › peer-review

Abstract

Income derived by artists and sportsman presents some challenges in the international tax arena. The characterisation of such proceeds in Double Taxation Conventions on Income poses some issues that are analyzed in this paper, in particular in the application of articles 17, article 12, article 21 and article 7 .

Original language	English
Pages (from-to)	149
Number of pages	177
Journal	Financial and Economic Law Review
Volume	4
Publication status	Published - 2006
Externally published	Yes

Keywords

Image rights
Characterisation of income
artists taxation
international taxation
taxation of human capital

Cite this

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title = "Tax Treaty Characterisation of Image Rights (Part I)",

abstract = "Income derived by artists and sportsman presents some challenges in the international tax arena. The characterisation of such proceeds in Double Taxation Conventions on Income poses some issues that are analyzed in this paper, in particular in the application of articles 17, article 12, article 21 and article 7 .",

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KW - Characterisation of income

KW - artists taxation

KW - international taxation

KW - taxation of human capital

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Tax Treaty Characterisation of Image Rights (Part I)

Abstract

Keywords

Other files and links

The Taxation of Services. Colombian Report

El derecho de imagen en los convenios para evitar la doble imposición sobre la renta. El caso de los artistas y deportistas

El concepto de cánones y/o regalías en los Convenios para Evitar la Doble Imposición sobre la Renta

Cite this