Sánchez de Castro Martín Luengo, Enrique
Spanish Supreme Court clarifies tax characterization of payments for client and operational data electrónico / Enrique Sánchez de Castro Martín-Luengo
Resumen.
In this article, the author addresses a recent judgment of the Spanish Supreme Court (Tribunal Supremo, TS), of 24 June 2022, in which the tax characterization of payments for the use of client and operational data is clarified for Spanish treaty purposes.
DATOS INFORMATICOS
COMERCIO
USO DE DATOS
PROTECCION DE DATOS
IMPUESTOS
ESPAÑA
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624 v. 76, n. 12, 2022, p. 610-614
Spanish Supreme Court clarifies tax characterization of payments for client and operational data electrónico / Enrique Sánchez de Castro Martín-Luengo
Resumen.
In this article, the author addresses a recent judgment of the Spanish Supreme Court (Tribunal Supremo, TS), of 24 June 2022, in which the tax characterization of payments for the use of client and operational data is clarified for Spanish treaty purposes.
DATOS INFORMATICOS
COMERCIO
USO DE DATOS
PROTECCION DE DATOS
IMPUESTOS
ESPAÑA
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624 v. 76, n. 12, 2022, p. 610-614