Royalty tax

Taxation on image right

How is the taxation of the income deriving from the economic exploitation of the image rights of actors, sportspeople, and artists carried out? The fiscal discipline for direct and indirect taxes. Actors, sportspeople, artists use their image daily for promotional purposes, authentic brands willing to pay to make them wear objects, brands, or sponsor services. …

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Taxation of interest dividends and royalties in the OECD model

The modalities of taxation in the OECD Convention against double taxation of transnational interest dividends and royalties. International tax planning tools to avoid double taxation of income. In the context of international tax planning for companies and individuals, the OECD Convention against double taxation represents one of the elements to be taken into consideration. This …

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