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If you have any questions, you are always welcome to contact us. We'll get back to you as soon as possible, withing 24 hours on weekdays.
Customer service
All questions about your order, return and delivery must be sent to our customer service team by e-mail at yourstore@yourdomain.com
Sale & Press
If you are interested in selling our products, need more information about our brand or wish to make a collaboration, please contact us at press@yourdomain.com
El comercio internacional es un factor determinante en el desarrollo econmico de un pas. En este sentido, la tributacin de las rentas derivadas de operaciones transfronterizas adquiere una importancia incuestionable. Una de las categoras de renta que ms conflictos de interpretacin ha suscitado son los cnones, tambin llamados royalties, redevance o regalas. Estos pagos derivan del uso de propiedades intangibles, como derechos de autor, patentes, marcas o knowhow, y se sitan, principalmente, en el marco de los contratos de transferencia de tecnologa. En una economa global, en la que el capital intangible representa un activo de gran valor para las empresas, la fiscalidad de los cnones adquiere una trascendencia considerable en la prctica tributaria internacional. El autor profesor de Derecho Financiero y Tributario de la Universidad de Cdiz aborda en este libro, de forma clara y directa, el rgimen tributario de los cnones internacionales en los Convenios de Doble Imposicin firmados por Espaa. Una materia muy compleja que el Profesor Garca Heredia consigue explicar, de forma amena y sencilla, con numerosos ejemplos y casos prcticos.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
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⚠️ California Proposition 65 Warning: Some products sold on this website may expose you to chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm. For more information, visit www.P65Warnings.ca.gov.
