Spain: Who knows the riddle of know-how? Spain becomes entangled in the web of intangibles
ISSN: 0014-3138
Argitalpen urtea: 2005
Alea: 45
Zenbakia: 3
Orrialdeak: 103-112
Mota: Artikulua
Beste argitalpen batzuk: European taxation
Laburpena
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.