Ventajas y desventajas de la convención multilateral. UNESCO - OMPI para evitar la doble tributación de las regalías

Esperanza Buitrago Diaz

Ventajas y desventajas de la convención multilateral. UNESCO - OMPI para evitar la doble tributación de las regalías

Translated title of the contribution: Advantages and disadvantages of the UNESCO/WIPO multilateral convention for the avoidance of double taxation of copyright royalties

Esperanza Buitrago Diaz

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

Abstract

More than twenty-five years after the conclusion of the UNESCO/WIPO Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties (1979), it has not entered into force. This work presents the advantages and disadvantages of the Convention from the perspective of international taxation and the experience gained with Double Taxation Conventions in the area, as well as the impact of copyright law in the tax treaty treatment of proceeds from the use of copyrights.

Translated title of the contribution	Advantages and disadvantages of the UNESCO/WIPO multilateral convention for the avoidance of double taxation of copyright royalties
Original language	Spanish
Pages (from-to)	202-241
Number of pages	39
Journal	Revista Propiedad Intelectual
Volume	5
Issue number	8/9
Publication status	Published - 15 Dec 2006

Keywords

Intellectual property law
royalties taxation
income characterization
Double taxation conventions
Multilateral tax treaties

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http://www.saber.ula.ve/handle/123456789/28845

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abstract = "More than twenty-five years after the conclusion of the UNESCO/WIPO Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties (1979), it has not entered into force. This work presents the advantages and disadvantages of the Convention from the perspective of international taxation and the experience gained with Double Taxation Conventions in the area, as well as the impact of copyright law in the tax treaty treatment of proceeds from the use of copyrights. ",

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KW - income characterization

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KW - Multilateral tax treaties

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Ventajas y desventajas de la convención multilateral. UNESCO - OMPI para evitar la doble tributación de las regalías

Abstract

Keywords

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