Artistes and Sportsmen income in the most recent case law of the Spanish Supreme Court

‘Artistes and Sportsmen income in the most recent case law of the Spanish Supreme Court’, by Stella Raventós-Calvo, Tax partner at ECIJA.

Analysis of the most recent case law of the Spanish Supreme Court on taxation at source of income derived by artistes and sportsme. Erroneous interpretation of the scope of article 17.2 of the OECD Model Tax Convention.

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