Spain: The transfer of customer and operational data as royalty

Ricardo Garcia Anton; Adolfo Martin Jimenez

doi:10.59403/2jtx2x8

Spain: The transfer of customer and operational data as royalty

Ricardo Garcia Anton, Adolfo Martin Jimenez

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Original language	English
Title of host publication	Tax Treaty Case Law Around the Globe 2023
Editors	Georg Kofler, Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schych, Karoline Spies, Claus Staringer, Rita Szudoczky, Peter Essers, Eric Kemmeren, Cihat Öner, Daniël S. Smit
Publisher	IBFD
Chapter	Part VI
Pages	215-226
Number of pages	12
ISBN (Print)	9789087228880
DOIs	https://doi.org/10.59403/2jtx2x8
Publication status	Published - 1 May 2024

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Garcia Anton, Ricardo ; Martin Jimenez, Adolfo. / Spain: The transfer of customer and operational data as royalty. Tax Treaty Case Law Around the Globe 2023 . editor / Georg Kofler ; Michael Lang ; Alexander Rust ; Jeffrey Owens ; Pasquale Pistone ; Josef Schych ; Karoline Spies ; Claus Staringer ; Rita Szudoczky ; Peter Essers ; Eric Kemmeren ; Cihat Öner ; Daniël S. Smit. IBFD, 2024. pp. 215-226

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year = "2024",

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Spain: The transfer of customer and operational data as royalty. / Garcia Anton, Ricardo; Martin Jimenez, Adolfo.
Tax Treaty Case Law Around the Globe 2023 . ed. / Georg Kofler; Michael Lang; Alexander Rust; Jeffrey Owens; Pasquale Pistone; Josef Schych; Karoline Spies; Claus Staringer; Rita Szudoczky; Peter Essers; Eric Kemmeren; Cihat Öner; Daniël S. Smit. IBFD, 2024. p. 215-226.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

TY - CHAP

T1 - Spain: The transfer of customer and operational data as royalty

AU - Garcia Anton, Ricardo

AU - Martin Jimenez, Adolfo

PY - 2024/5/1

Y1 - 2024/5/1

UR - https://www.ibfd.org/shop/book/tax-treaty-case-law-around-globe-2023

U2 - 10.59403/2jtx2x8

DO - 10.59403/2jtx2x8

M3 - Chapter

SN - 9789087228880

SP - 215

EP - 226

BT - Tax Treaty Case Law Around the Globe 2023

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Rust, Alexander

A2 - Owens, Jeffrey

A2 - Pistone, Pasquale

A2 - Schych, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Szudoczky, Rita

A2 - Essers, Peter

A2 - Kemmeren, Eric

A2 - Öner, Cihat

A2 - Smit, Daniël S.

PB - IBFD

ER -

Spain: The transfer of customer and operational data as royalty

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