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_c147606 _d147606 |
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| 003 | ES-MaIEF | ||
| 005 | 20230531134306.0 | ||
| 007 | ta | ||
| 008 | 230531t2022 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_964925 _aSánchez de Castro Martín Luengo, Enrique |
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| 245 | 0 |
_aSpanish Supreme Court clarifies tax characterization of payments for client and operational data _helectrónico _c Enrique Sánchez de Castro Martín-Luengo |
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| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_941754 _aDATOS INFORMATICOS |
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| 650 | 4 |
_938116 _aCOMERCIO |
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| 650 | 4 |
_aUSO DE DATOS _970673 |
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| 650 | 4 |
_948171 _aPROTECCION DE DATOS |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aESPAÑA _941092 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 773 | 0 |
_9169533 _oBIT/2022/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 76, n. 12, 2022, p. 610-614 |
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| 942 | _cRE | ||