Copyright and software and Spanish tax treatiesan issue of balance between technology-importing and technology-exporting countries
ISSN: 0014-3138
Year of publication: 2006
Volume: 46
Issue: 1
Pages: 36-44
Type: Article
More publications in: European taxation
Abstract
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.