Research output per year
Research output per year
Abstract
The book deals with the meaning of royalties in domestic law, community law and tax treaties, with particular reference to Spain and the European Union. The analysis focuses on the scope of royalties under tax treaties and on issues of characterization (business profits, artists, capital gains, other income, etc.)
| Original language | Spanish |
|---|---|
| Place of Publication | Valencia |
| Publisher | CISS/kluwer |
| Number of pages | 532 |
| ISBN (Print) | 978-84-8235-645-7 |
| Publication status | Published - 1 Jan 2007 |
| Externally published | Yes |
Research output
- 3 Article
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Tax Treaty Characterisation of Image Rights (Part I)
Buitrago Diaz, E. & Groenen, A., 2006, In: Financial and Economic Law Review. 4, p. 149 177 p.Research output: Contribution to journal › Article › Academic › peer-review
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Tax Treaty Characterisation of Image Rights (Part II)
Buitrago Diaz, E. & Groenen, A., 2006, In: Financial and Economic Law Review. 5, p. 1-25 25 p.Research output: Contribution to journal › Article › Academic › peer-review
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Royalties taxation and economic globalisation. A comparative view of the double taxation treaty policy in the USA, the European and the Andean Community
Buitrago Diaz, E., 2005, In: Financial and Economic Law Review. 2, p. 21-46Research output: Contribution to journal › Article › Academic › peer-review
Activities
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Round Table: "Robotic and Artificial Intelligence. Review of Case Law from an International Tax Treaty Perspective". (Mesa redonda Robótica e Inteligencia Artificial, análisis de casos en el Derecho Tributario Internacional).
Esperanza Buitrago Diaz (Chair), Jacques Malherbe (Chair), Amparo Grau (Chair), Carlos Urbina (Chair), Yubani Ramirez Aramayo (Member of programme committee), Carlos Rodriguez Infantes (Member of programme committee), Andrés Gomez (Member of programme committee), Christian Del Corto (Member of programme committee), Juan Rafael Bravo Gaviria (Member of programme committee) & Carlos Coronel (Member of programme committee)
15 Sept 2023Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Professional
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Round Table: “Distribution contracts. Implications of BEPS inLatin America”. Mesa Redonda "Contratos de Distribución, Implicaciones de BEPS en Latino-América
Esperanza Buitrago Diaz (Chair), Christian Del Corto (Member of programme committee), Carlos Rodriguez Infantes (Member of programme committee), Andrés Gómez García (Member of programme committee), Carlos Urbina (Member of programme committee), Carlos Coronel (Member of programme committee) & Juan Rafael Bravo Gaviria (Member of programme committee)
7 Sept 2022Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Professional
File -
Round Table: "Practical issues in the application of DTCs to income of software in Chile, Mexico, Peru and Colombia". Mesa Redonda: "Problemas prácticos en la aplicación de los CDI a las rentas del software en Chile, Mexico, Perú y Colombia”.
Esperanza Buitrago Diaz (Organiser), Christian Del Corto (Member of programme committee), Carlos Rodriguez Infantes (Member of programme committee) & Andrés Gómez García (Member of programme committee)
8 Oct 2021Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Professional
File