"Principios básicos de fiscalidad internacional"

License

1. Authors maintain the copyright, but they guarantee the journal its right for publication, that is under Creative Commons Licence, permitting others share the work, whereas clearly indicating the author and the first publication of the journal.
2. Authors could adopt non-exclusive licence agreements for delivering the published version, whereas clearly indicating the first publishing in Revista de Estudios Empresariales. Second Era.
3. Authors are encouraged to spread their works through Internet before and during the sending process, in order to make interesting scientific discussions that could increase the cites of the published work (Open Citation Project).

Revista de Estudios Empresariales. Second Era, uses PKP Preservation Network (PN).