| 中文摘要 |
"The economic globalization has raised many questions in the international trade of goods and services. The problems related to the taxation of royalties are part of those concerns. This is due to the role that intellectual property and the issues related to royalties play in the competitiveness of multinational enterprises, as well as the importance of income derived from this type of assets for the national economies. I will discuss some aspects of tax treaty policy in the Andean Community (AC), the European Union (EU) and the United States of America (US)." |
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