The Spanish National Court gave its decision on 15 April 2010 (recently published) in case number 440/2008. Details of the decision are summarized below. (a) Facts. During the years 2003, 2004 and 2005, a Spanish software company made several payments to its US parent company for a non-exclusive license to copy and distribute software programs (collectively, "payments for software"). The Spanish subsidiary considered the software to fall under the concept of "literary work", the payments for which are included in the definition of "royalties" in Art. 12(2)(a) of the Spain-US tax treaty. Therefore, such payments were subject to a 5%...