Zdaňovanie príjmov umelcov v kontexte modelových zmlúv o zamedzení dvojitého zdanenia
Taxation of artists in the context of model tax conventions

Summary/Abstract: In this article author deals with taxation of artists, focusing primarily on the provisions contained in the model tax conventions. Applying comparative approach, he also draws attention to specific international tax treaties and in the final part he describes specific issues arising in this area of taxation.

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