Copyright and software and Spanish tax treatiesan issue of balance between technology-importing and technology-exporting countries

  1. García Heredia, Alejandro
Revista:
European taxation

ISSN: 0014-3138

Año de publicación: 2006

Volumen: 46

Número: 1

Páginas: 36-44

Tipo: Artículo

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Otras publicaciones en: European taxation

Resumen

This article focuses on the link between copyright and software for tax treaty purposes with reference to Spanish tax treaty practice in respect of which income derived from transactions involving software has given rise to numerous disputes.

Fuente de los datos: Dialnet