The Resource El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta
El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta
Resource Information
The item El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book deals with the concept of royalties in conventions for the avoidance of double income taxation. The meaning of royalties in domestic law, Community law and tax treaties is not clear. This is due to an inappropriate delimitation of the income covered by the royalty article included in tax treaties. The scope of the definition should not be restricted to the intellectual property rights included in the classic definition of royalties. It should also cover, in particular, sui generis rights, image rights, rights on the personal name, and other personality rights creating income. A general reference to the goods, rights and properties covered by the definition will help overcome the linguistic and legal differences emerging from referring to specific goods or rights
- Language
- eng
- Label
- El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta
- Title
- El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta
- Title variation
- El concepto de cánones y/o regalías en los convenios para evitar la doble imposición sobre la renta
- Language
- eng
- Summary
- This book deals with the concept of royalties in conventions for the avoidance of double income taxation. The meaning of royalties in domestic law, Community law and tax treaties is not clear. This is due to an inappropriate delimitation of the income covered by the royalty article included in tax treaties. The scope of the definition should not be restricted to the intellectual property rights included in the classic definition of royalties. It should also cover, in particular, sui generis rights, image rights, rights on the personal name, and other personality rights creating income. A general reference to the goods, rights and properties covered by the definition will help overcome the linguistic and legal differences emerging from referring to specific goods or rights
- http://library.link/vocab/creatorName
- Buitrago Díaz, E
- Geographic coverage
- International
- Index
- no index present
- Language note
- Spanish
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- royalties
- tax treaty
- copyright
- intellectual property
- patent
- know how
- Label
- El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta
- Extent
- xxix, 532 p.
- Isbn
- 9788482356457
- Label
- El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta
- Extent
- xxix, 532 p.
- Isbn
- 9788482356457
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/El-concepto-de-c%C3%A1nones-yo-regal%C3%ADas-en-los/ZPKV8e8IjXc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/El-concepto-de-c%C3%A1nones-yo-regal%C3%ADas-en-los/ZPKV8e8IjXc/">El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/El-concepto-de-c%C3%A1nones-yo-regal%C3%ADas-en-los/ZPKV8e8IjXc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/El-concepto-de-c%C3%A1nones-yo-regal%C3%ADas-en-los/ZPKV8e8IjXc/">El concepto de cánones y/o regalías en los convenios para evitar la doble tributación sobre la renta</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
