Coverart for item
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

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
Creator
Subject
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
Instantiates
Publication
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
Publication
Extent
xxix, 532 p.
Isbn
9788482356457

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...