TY - GEN N2 - This book analyses the definition of royalties under the terms of double taxation treaties with special reference to Spanish practice and based on the OECD Model and its Commentary on royalties. AB - This book analyses the definition of royalties under the terms of double taxation treaties with special reference to Spanish practice and based on the OECD Model and its Commentary on royalties. T1 - Fiscalidad internacional de los canones :derechos de autor, propiedad industrial y Know-How / AU - Garcia Heredia, Alejandro., ET - 1a edition. CN - K4532.I56 N1 - Indice : I. El concepto de canon en los convenios de doble imposicion, II. Propiedad intellectual. Especial referencia a los programas de ordenador, III. Propiedad industrial. Especial referencia al Know-How, IV. Los bienes tangibles en el concepto de canon. ID - 24130 KW - Copyright KW - Intellectual property KW - Double taxation. KW - Industrial property. KW - Derecho tributario KW - Espana SN - 9788484067283 TI - Fiscalidad internacional de los canones :derechos de autor, propiedad industrial y Know-How / ER -