WHAT’S GOING ON IN...: PORTUGAL: SUPREME COURT RULES ON THE DISTINCTION BETWEEN ROYALTIES AND FEES

Journal
Câmara, F. de Sousa da
European Taxation 2000 (Volume 40), No. 3
PriceUSD 45

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.