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Fiscalidad Internacional de los Cánones

Fiscalidad Internacional de los Cánones


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About the Book

El comercio internacional es un factor determinante en el desarrollo económico de un país. En este sentido, la tributación de las rentas derivadas de operaciones transfronterizas adquiere una importancia incuestionable. Una de las categorías de renta que más conflictos de interpretación ha suscitado son los cánones, también llamados royalties, redevance o regalías. Estos pagos derivan del uso de propiedades intangibles, como derechos de autor, patentes, marcas o know-how, y se sitúan, principalmente, en el marco de los contratos de transferencia de tecnología. En una economía global, en la que el capital intangible representa un activo de gran valor para las empresas, la fiscalidad de los cánones adquiere una trascendencia considerable en la práctica tributaria internacional. El autor -profesor de Derecho Financiero y Tributario de la Universidad de Cádiz - aborda en este libro, de forma clara y directa, el régimen tributario de los cánones internacionales en los Convenios de Doble Imposición firmados por España. Una materia muy compleja que el Profesor García Heredia consigue explicar, de forma amena y sencilla, con numerosos ejemplos y casos prácticos.


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Product Details
  • ISBN-13: 9783846561966
  • Publisher: Eae Editorial Academia Espanola
  • Publisher Imprint: Eae Editorial Academia Espanola
  • Height: 229 mm
  • No of Pages: 532
  • Spine Width: 30 mm
  • Width: 152 mm
  • ISBN-10: 3846561967
  • Publisher Date: 09 Nov 2011
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Weight: 825 gr


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