El nou Reglament de recaptació dels tributs

Copyright

Contents published in IDP are subject to a Creative Commons Attribution-No Derivative Works 3.0 Spain licence, the full text of which can be consulted on http://creativecommons.org/licenses/by-nd/3.0/es/deed.en.

Thus, they may be copied, distributed and broadcast provided that the author and IDP are cited, as shown in the recommended citation that accompanies each article. Derivative works are not permitted.

Authors are responsible for obtaining the necessary permission to use copyrighted images.

 

Assignment of intellectual property rights

The author non exclusively transfers the rights to use (reproduce, distribute, publicly broadcast or transform) and market the work, in full or part, to the journal’s editors in all present and future formats and modalities, in all languages, for the lifetime of the work and worldwide.

The author must declare that he is the original author of the work. The editors shall thus not be held responsible for any obligation or legal action that may derive from the work submitted in terms of violation of third parties’ rights, whether intellectual property, trade secret or any other right.