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
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
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,
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