Spain: Who knows the riddle of know-how? Spain becomes entangled in the web of intangibles
ISSN: 0014-3138
Año de publicación: 2005
Volumen: 45
Número: 3
Páginas: 103-112
Tipo: Artículo
Otras publicaciones en: European taxation
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.