Open AccessTaxation of Entertainers and Sportspersons under Tax Treaties- Focusing on the 2014 update of the OECD Model Tax Treaty -
Author(s) -
Jung-hong Kim
Publication year - 2015
Publication title -
jo'se hagsul nonjib
Language(s) - English
Resource type - Journals
ISSN - 1598-477X
DOI - 10.17324/ifakjl.31.1.201502.003
Subject(s) - tax treaty , treaty , double taxation , direct tax , economics , law and economics , law , political science , public economics