Portugal: Supreme Court Rules on the Distinction between Royalties and Fees

• Autores: Francisco de Sousa da Câmara
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 3, 2000, págs. 123-126
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Two cases shed some light on the characterization of income derived from a lease management agreement, a franchising agreement or other mixed agreements which incorporate an element of know-how.