Tax Treaty Characterisation of Image Rights (Part II)

Esperanza Buitrago Diaz; Alfred Groenen

Tax Treaty Characterisation of Image Rights (Part II)

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)	1-25
Number of pages	25
Journal	Financial and Economic Law Review
Volume	5
Publication status	Published - 2006
Externally published	Yes

Keywords

artist taxation
international taxation of human capital
treaty characterisation of image rights

Cite this

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Tax Treaty Characterisation of Image Rights (Part II)

Abstract

Keywords

Other files and links

Fingerprint

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

Tax Treaty Characterisation of Image Rights (Part I)

Cite this