Quick quiz on Article 17 of the OECD Model Tax Convention

When Angelina Jolie shoots a film in Prague and Italy, where does she pay her income tax, in Prague, Italy, or the USA? Or how your favorite footballer plans taxation of the prize money of the tournament? Entertainers and sportspersons tend to travel locally and globally for performance and events. Gaining the right to tax … Continue reading Article 17 | Taxation of Entertainers and Sportspersons →