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| 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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