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Recent application of the dynamic interpretation for royalties by the Spanish tax administration Aurora Riber

By: Ribes Ribes, Aurora.
Material type: ArticleArticlePublisher: 2010Subject(s): PATENTES | PROPIEDAD INDUSTRIAL | PROPIEDAD INTELECTUAL | TASAS | ESPAÑA | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Intertax v. 38, n. 1, January 2010, p. 21-30
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