ДАНЪЧНО ОБЛАГАНЕ НА ИНФЛУЕНСЪРИТЕ СЪГЛАСНО СПОГОДБИТЕ ЗА ИЗБЯГВАНЕ НА ДВОЙНОТО ДАНЪЧНО ОБЛАГАНЕ
TAXATION OF INFLUENCERS UNDER THE DOUBLE TAX TREATIES
Author(s): Stoycho DulevskiSubject(s): Law, Constitution, Jurisprudence, International Law, EU-Legislation, Court case, Comparative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Influencer; Double Tax Treaties; Business Profits; Taxation of Entertainers
Summary/Abstract: Influencers have become with time from future trend to integral part of our daily lives. Their activities are also intriguing from tax perspective. The study brings some hypotheses for its through the prism of direct taxes with cross-border elements. Their analysis depends on the complete novelty of the issue and the role of the influencers in the society.
Journal: Бизнес и право
- Issue Year: 2022
- Issue No: 1
- Page Range: 83-99
- Page Count: 17
- Language: Bulgarian