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

  1. García Heredia, Alejandro
Revista:
European taxation

ISSN: 0014-3138

Any de publicació: 2005

Volum: 45

Número: 3

Pàgines: 103-112

Tipus: Article

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Altres publicacions en: European taxation

Resum

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.

Fuente de los datos: Dialnet