Calificación de los ingresos derivados de la telecomunicación satelital en los tratados para evitar la doble imposición sobre la renta
This study attempts to demonstrate the complexities involved in the characterization of payments related to the use of transponders for the transport of signals via satellite. The study focuses on the application of double taxation conventions on income. It discusses the application of the busine...
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Format: | Article |
Language: | Spanish |
Published: |
2006
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Subjects: | |
Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7510298 |
Source: | Revista de Derecho, Comunicaciones y Nuevas Tecnologías, ISSN 1909-7786, Nº. 2, 2006 |
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Summary: |
This study attempts to demonstrate the complexities involved in the characterization
of payments related to the use of transponders for the transport of signals via satellite.
The study focuses on the application of double taxation conventions on income. It
discusses the application of the business profits article and the royalty article making
evident the different trends followed by the judiciary and tax administrations in Spain,
India and Germany. It also develops possible solutions based on an autonomous approach
to double taxation conventions and the further development of the ideas regarding the
distinction between active and passive income as well as its allocation under double
taxation conventions. |
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