Biblioteca del Instituto de Estudios Fiscales

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Softwere royalties in tax treaties should copyright rights be reconsidered in the OECD commentary on Article 12 ? Alejandro García Heredia

By: García Heredia, Alejandro.
Material type: ArticleArticlePublisher: 2005Subject(s): PROGRAMACION DE ORDENADORES | ORDENADORES | PATENTES | IMPUESTOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | TRATADOS INTERNACIONALES | COMENTARIOS In: Bulletin for international fiscal documentation v. 59, n. 6, 2005, p. 225-235
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OP 323/2005/6-2 (Browse shelf) Available OP 323/2005/6-2

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