The tax treatment of software

Journal
Author
Juan y Ledesma, Á. de; Cueva González-Cotera, Á. de la
Country
Spain
Published Date
Issue
European Taxation 2000 (Volume 40), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article focuses on the specific characteristics of Spanish taxation with regard to transactions concerning software products