Fiscalidad de los Intangibles y de la Propiedad Intelectual (Con un estudio sobre Tributación de la Economía Digital)

This book of Professor Luis Fraga-Pittaluga ldeals with the taxation of intangible assets and intellectual property, in the Venezuelan legal system, with special reference to income tax, value-added tax, wealth tax, and tax on economic activities. It also deals with the importance of intangibles and intellectual property in tax planning schemes; and the regulation of the legal traffic of intangibles assets to face the complex problem of base erosion and profit shifting in the field of international taxation. Finally, the book addresses the new issue of taxation in the digital economy, in which intangibles and intellectual property assets have a leading role.