The Legal Basis for Subjecting Revenue Derived from Intellectual Property Rights to Income Tax
International treaties concluded by Iraq and comparable countries regarding the prevention of double taxation and tax evasion, which include provisions on the tax treatment of intellectual property rights, serve as an international legal foundation. States are obligated to adhere to the provisions...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade Portucalense
2025-06-01
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| Series: | Revista Jurídica Portucalense |
| Subjects: | |
| Online Access: | https://revistas.rcaap.pt/juridica/article/view/40143 |
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