Spain: Who knows the riddle of know-how? Spain becomes entangled in the web of intangibles

• Autores: Alejandro García Heredia
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 3, 2005, págs. 103-112
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • The article focuses on the problems raised by know-how regarding Spain's tax treaties, with special emphasis on the problems arising in respect of tax treaty practice and the treatment of know-how and the provision of services.