Editorial Board:
Prof. JD Valeri Dimitrov - Chief Editor
Prof. JSD Angel Kalajdziev
Prof. JD Darina Zinovieva
Prof. JD Gabriela Belova
Assoc. Prof. JD Rayna Koytcheva
Assoc. Prof. JD Konstantin Tanev - Scientific Secretary
Address of the Editorial Office:
Student Town, UNWE Faculty of Law
e-mail: [email protected]
Tel.: (+3592) 81-95-684
International Scientific Council:
Prof. JSD (Law) Dimitar Radev Radev
Assoc. Prof. JD Valchin Daskalov
Assoc. Prof. JD Diana Marinova Marinova
Prof. Dr. Josep María De Dios Marcer
Prof. JSD Mihal Sckrejpek
Prof. JD Philip Thomas
Prof. JSD Jivko Draganov
Address: Student Town, UNWE Faculty of Law e-mail: [email protected] Tel.: (+3592) 81-95-684
The views expressed by the authors are their own and do not commit the editorial board of the journal.
UNWE Academic Press
Journal Issues
> Business and Law (2022 1)
> ДАНЪЧНО ОБЛАГАНЕ НА ИНФЛУЕНСЪРИТЕ СЪГЛАСНО СПОГОДБИТЕ ЗА ИЗБЯГВАНЕ НА ДВОЙНОТО ДАНЪЧНО ОБЛАГАНЕ
Author: Стойчо Дулевски
Stoycho Dulevski
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.
Keywords
double tax treaties, Influencer, Business Profits, Taxation of Entertainers
ISSN (print): 2603-3437
ISSN (online): 2603-3445
