Portugal: Income taxation of intellectual and industrial property and know-how : conundrums in the interpretation of domestic and treaty law

• Autores: Rui Camacho Palma
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 11, 2004, págs. 480-492
• Idioma: inglés
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• Resumen

  • Discusses situations in which Portugal's domestic law on royalties is applied to international situations and situations in which domestic tax law and tax treaties interact.