Tag: Artists and athletes
Three recent resolutions of the Central Economic-Administrative Court establish criteria in relation to the taxation of artists and athletes
04/08/2025
The international taxation of artists and athletes has been the subject of analysis and discussion for many years, affecting issues as diverse as tax residence, the delimitation of income that can be classified as “artistic” or “sports” or the development of the activity through companies. This type of income is specifically regulated in Article 17 […]