Spain: Who knows the riddle of know-how? Spain becomes entangled in the web of intangibles
ISSN: 0014-3138
Datum der Publikation: 2005
Ausgabe: 45
Nummer: 3
Seiten: 103-112
Art: Artikel
Andere Publikationen in: European taxation
Zusammenfassung
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.