Spanish Supreme Court clarifies tax characterization of payments for client and operational data electrónico Enrique Sánchez de Castro Martín-Luengo
By: Sánchez de Castro Martín Luengo, Enrique
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Material type: 
ArticleSubject(s): DATOS INFORMATICOS | COMERCIO | USO DE DATOS | PROTECCION DE DATOS | IMPUESTOS | ESPAÑA | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 76, n. 12, 2022, p. 610-614Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/12-2 (Browse shelf) | Available | BIT/2022/12-2 |
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.
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