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Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Medieval Galicia has always been seen, perhaps exaggeratedly so, as a territory in which monasteries exercised unparalleled power. But not all monastic ventures had the same degree of success. Cluny was among those that left a fainter mark on medieval Galician society. Despite the important role played by the House of Burgundy in other regards, its impact on the monastic sphere, strictly speaking, was relatively slight. This article attempts to provide the keys for understanding this fact. [ABSTRACT FROM AUTHOR]

This article analyzes some fiscal aspects crising from the international assignment of workers. In first place the exemption provided under Article 7.p) of the Spanish Personal Income Tax Act is studied. Under this provision, income derived from employment performed abroad will be exempt when certain requirements are met. In second place, the concept of employer provided in Article 15.2.b) of the OECD Model Tax Convention is analyzed. This Article allows the State of activity to tax a non-resident worker when his remuneration is paid by, or on behalf of, an employer who is a resident of that State. [ABSTRACT FROM AUTHOR]