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

Esperanza Buitrago Diaz

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

Esperanza Buitrago Diaz

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

Abstract

This paper shows effects of the interaction between domestic, regional and international instruments on the cross border taxation of royalties from a policy perspective. The study focuses on Colombia, the USA, the European Union and the Andean Community

Original language	English
Pages (from-to)	21-46
Journal	Financial and Economic Law Review
Volume	2
Publication status	Published - 2005
Externally published	Yes

Keywords

International Taxation
royalties taxation

Cite this

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

abstract = "This paper shows effects of the interaction between domestic, regional and international instruments on the cross border taxation of royalties from a policy perspective. The study focuses on Colombia, the USA, the European Union and the Andean Community",

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KW - royalties taxation

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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

Abstract

Keywords

Other files and links

Fingerprint

Tributación internacional de los derechos de propiedad intelectual (International Taxation of Intellectual Property Rights)

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

Propiedad intelectual en la mira de la política comercial y tributaria

Curso de Postgrado: Profundización en Derecho Internacional Tributario

Royalties, special focus on the digital and metaverse environment. Regalías en el entorno digital y el metaverso

Curso de Postgrado en Derecho Tributario Internacional y Europeo, 2018

Cite this

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

Abstract

Keywords

Other files and links

Fingerprint

Research output

Tributación internacional de los derechos de propiedad intelectual (International Taxation of Intellectual Property Rights)

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

Propiedad intelectual en la mira de la política comercial y tributaria

Activities

Curso de Postgrado: Profundización en Derecho Internacional Tributario

Royalties, special focus on the digital and metaverse environment. Regalías en el entorno digital y el metaverso

Curso de Postgrado en Derecho Tributario Internacional y Europeo, 2018

Cite this