Sökning: "Andrea Del Pilar Valbuena Bernal"

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  1. 1. Taxation of influencers: A double taxation or a non-double taxation issue?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Andrea Del Pilar Valbuena Bernal; [2022]
    Nyckelord :Taxation; Individual Income Tax; Influencers; International Income Tax; OECD Model Convention.; Law and Political Science;

    Sammanfattning : Although states have begun to regulate influencer activities in areas such as advertising and consumer protection, that is not the case in tax law. This research analyses various Tax Authority’s guidelines on the matter and concludes that the rules already in place in most jurisdictions are applied to influencers’ activities. LÄS MER