Copyright and software and Spanish tax treaties: an issue of balance between technology-importing and technology-exporting countries

• Autores: Alejandro García Heredia
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 1, 2006, págs. 36-44
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 1 Cita
• Resumen

  • This article focuses on the link between copyright and software for tax treaty purposes with reference to Spanish tax treaty practice in respect of which income derived from transactions involving software has given rise to numerous disputes.