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

E. Buitrago Diaz

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

E. Buitrago Diaz

Research output: Book/Report › Book › Academic

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

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
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
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. 21-46
Research output: Contribution to journal › Article › Academic › peer-review

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).
Buitrago Diaz, E. (Chair), Malherbe, J. (Chair), Grau, A. (Chair), Urbina, C. (Chair), Ramirez Aramayo, Y. (Member of programme committee), Rodriguez Infantes, C. (Member of programme committee), Gomez, A. (Member of programme committee), Del Corto, C. (Member of programme committee), Bravo Gaviria, J. R. (Member of programme committee) & Coronel, C. (Member of programme committee)
15 Sept 2023
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Professional

File
Round Table: “Distribution contracts. Implications of BEPS inLatin America”. Mesa Redonda "Contratos de Distribución, Implicaciones de BEPS en Latino-América
Buitrago Diaz, E. (Chair), Del Corto, C. (Member of programme committee), Rodriguez Infantes, C. (Member of programme committee), Gómez García, A. (Member of programme committee), Urbina, C. (Member of programme committee), Coronel, C. (Member of programme committee) & Bravo Gaviria, J. R. (Member of programme committee)
7 Sept 2022
Activity: 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”.
Buitrago Diaz, E. (Organiser), Del Corto, C. (Member of programme committee), Rodriguez Infantes, C. (Member of programme committee) & Gómez García, A. (Member of programme committee)
8 Oct 2021
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Professional

File

Cite this

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title = "El concepto de c{\'a}nones y/o regal{\'i}as en los Convenios para Evitar la Doble Imposici{\'o}n sobre la Renta",

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.)",

author = "\{Buitrago Diaz\}, E.",

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language = "Spanish",

isbn = "978-84-8235-645-7",

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N2 - 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.)

AB - 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.)

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

PB - CISS/kluwer

CY - Valencia

ER -

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

Abstract

Research output

Tax Treaty Characterisation of Image Rights (Part I)

Tax Treaty Characterisation of Image Rights (Part II)

Royalties taxation and economic globalisation. A comparative view of the double taxation treaty policy in the USA, the European and the Andean Community

Activities

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).

Round Table: “Distribution contracts. Implications of BEPS inLatin America”. Mesa Redonda "Contratos de Distribución, Implicaciones de BEPS en Latino-América

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”.

Cite this