search query: @indexterm taxation / total: 1872
reference: 445 / 1872
Author: | Juan y Ledesma, A. de Cueva Gonzalez-Cotera, A. de la |
Title: | The tax treatment of software |
Journal: | European Taxation
2000 : JUL, VOL. 40:7, p. 276-280 |
Index terms: | Taxation Intellectual property law Legislation OECD Models Spain Europe |
Language: | eng |
Abstract: | The article deals with taxation of software in Spain. Spain has traditionally been a technology importer which influences the Spanish tax treatment of international software transactions. Hence, the article focuses on the specific characteristics of taxation with respect to transactions concerning software products. |
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