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V5016-16 ·18 November 2016 ·consulta-vinculante Medium impact
Tax

Language teaching methods cannot be classified as know-how for Corporation Tax reduction

A language teaching company sought clarification on whether its management model and teaching method constituted know-how. The DGT has ruled that, as the method is disclosed through the teaching process itself, it fails to meet the requirement of being non-disclosed information necessary for this concept.

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2016-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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