El concepto de cánones y/o regalías en los Convenios para Evitar la Doble Imposición sobre la Renta

Research output: Book/ReportBookAcademic


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 languageSpanish
Place of PublicationValencia
Number of pages532
ISBN (Print)978-84-8235-645-7
Publication statusPublished - 1 Jan 2007
Externally publishedYes

Cite this