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 |