Практически трудности при приложението и дискриминационен характер на чл. 17 от Модела на данъчна спогодба на ОИСР
Practical Difficulties in the Application and Discriminatory Nature of Art. 17 of the OECD Model Tax Convention
Author(s): Ani MitevaSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: taxes; income; discrimination; international; artists; sportspersons
Summary/Abstract: А number of practical difficulties arise in the application of art. 17 of the OECD Model Double Taxation Convention (OECD DTT). Additionally, Article 17 of the OECD DTT also creates prerequisites for discriminatory tax treatment of internationally performing entertainers and sportspersons.
Journal: Сборник с доклади от национална конференция на докторантите в областта на правните науки
- Issue Year: 2017
- Issue No: 1
- Page Range: 110-116
- Page Count: 7
- Language: Bulgarian
- Content File-PDF