Spain: Who knows the riddle of know-how? Spain becomes entangled in the web of intangibles
ISSN: 0014-3138
Year of publication: 2005
Volume: 45
Issue: 3
Pages: 103-112
Type: Article
More publications in: European taxation
Abstract
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.