Copyright and software and Spanish tax treatiesan issue of balance between technology-importing and technology-exporting countries
ISSN: 0014-3138
Ano de publicación: 2006
Volume: 46
Número: 1
Páxinas: 36-44
Tipo: Artigo
Outras publicacións en: European taxation
Resumo
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.