Tax treaty characterization of income derived from cloud computing and 3D printing and the spanish approach José Ángel Gómez Requena
By: Gómez Requena, José Ángel
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Material type: 
ArticlePublisher: 2018Description: p. 408-421.Subject(s): ECONOMÍA DIGITAL | INFORMÁTICA EN LA NUBE | IMPUESTOS | ESPAÑA | FISCALIDAD INTERNACIONAL
In:
Intertax; vol. 46, nº 5
| Item type | Current location | Home library | Call number | Vol info | Status | Date due | Barcode |
|---|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2018/5-4 (Browse shelf) | Vol. 46, nº 5 | Available | OP 2141/2018/5-4 |
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| OP 2141/2018/5-1 Minimum standards in taxes | OP 2141/2018/5-2 Tax information exchange agreements and the prohibition of retroactivity | OP 2141/2018/5-3 Codes of conduct as a means to manage ethical tax governance | OP 2141/2018/5-4 Tax treaty characterization of income derived from cloud computing and 3D printing and the spanish approach | OP 2141/2018/8/9 Intertax | OP 2141/2018/8/9-1 Is there a light at the end of the tunnel of the international tax system? | OP 2141/2018/8/9-2 Mandatory tax arbitration |
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