The Resource Treaty issues related to the provision of know-how : comment on a Spanish Supreme Court decision

Treaty issues related to the provision of know-how : comment on a Spanish Supreme Court decision

Label
Treaty issues related to the provision of know-how : comment on a Spanish Supreme Court decision
Title
Treaty issues related to the provision of know-how : comment on a Spanish Supreme Court decision
Creator
Subject
Language
eng
Summary
This contribution comments on a Spanish court decision of 23 November 2000 (Electronic Data Systems Deutschland GmbH v Inspeccíon Tributario) upon the definition of royalties for treaty purposes. The Spanish court decision is briefly summarised to give an overview of its background, the issues raised and the conclusions reached by the Court. Subsequently, the attention is focused on three main issues: definition of know-how, the difference between supply of know-how and provision of services, and mixed contracts
Citation source
Bound in: A decade of case law. - Amsterdam : IBFD Publications, 2008 ; p. 29-56
http://library.link/vocab/creatorName
  • Simontacchi, S
  • Uustalu, E
Language note
English
http://library.link/vocab/subjectName
  • royalties
  • case law
  • know how
  • services
Label
Treaty issues related to the provision of know-how : comment on a Spanish Supreme Court decision
Instantiates
Publication
Contents
Includes bibliography
Label
Treaty issues related to the provision of know-how : comment on a Spanish Supreme Court decision
Publication
Contents
Includes bibliography

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