Know how, technical assistance and software under the royalty concept in DTCs

E. Buitrago Diaz

Know how, technical assistance and software under the royalty concept in DTCs

E. Buitrago Diaz

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

Original language	Spanish
Title of host publication	Del Derecho de La Hacienda Pública al Derecho Tributario
Place of Publication	Rioja
Publisher	Jovené editore
ISBN (Print)	978-958-35-0858-5
Publication status	Published - 1 Jan 2011
Externally published	Yes

Prólogo
Translated title of the contribution: IntroductionBuitrago Diaz, E., 18 Feb 2020, Análisis económico de la protección al software: Hacia un nuevo modelo de protección. Pacheco, E. J. (ed.). Colombia: Grupo Editorial Ibáñez, p. 8-13 5 p.
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

Open Access
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
Comercio electrónico de intangibles, una visión a partir de los principios constitucionales tributarios
Buitrago Diaz, E., 17 Jul 2000, In: Dikaion. 9, p. 69-111 43 p.
Research output: Contribution to journal › Article › Academic › peer-review

Open Access

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: "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
BEPS y el incentivo tributario para el software elaborado en Colombia
Buitrago Diaz, E. (Speaker)
18 Jun 2020
Activity: Talk or presentation / Performance / Speeches › Performance, Talk or Presentation - not at conference › Academic

Cite this

@inbook{4fb6b562c24e4d65abfeefe1feb970f5,

title = "Know how, technical assistance and software under the royalty concept in DTCs",

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

year = "2011",

month = jan,

day = "1",

language = "Spanish",

isbn = "978-958-35-0858-5",

booktitle = "Del Derecho de La Hacienda P{\'u}blica al Derecho Tributario",

publisher = "Joven{\'e} editore",

}

Know how, technical assistance and software under the royalty concept in DTCs

Research output

Prólogo

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

Comercio electrónico de intangibles, una visión a partir de los principios constitucionales tributarios

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: "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”.

BEPS y el incentivo tributario para el software elaborado en Colombia

Cite this