Tag: royalty

Substance over form: embed royalties to be taxed

Before the High Court ruling on the SCHWEPPES INTERNACIONAL LTD case, it was pretty clear how worked the tax on royalties in Spain . Under the Spanish

March 2, 2017 No Comments

Using Spain to set up a patent box company

The interest of the tax treatment of royalties received by Spanish companies as consideration for the use of any patents, design, models, plans, or scientific,

January 11, 2013 No Comments

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