Copyright and software and Spanish tax treatiesan issue of balance between technology-importing and technology-exporting countries
ISSN: 0014-3138
Datum der Publikation: 2006
Ausgabe: 46
Nummer: 1
Seiten: 36-44
Art: Artikel
Andere Publikationen in: European taxation
Zusammenfassung
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.