Copyright assignment policies

Copyright Assignment Policy

Acceptance of the work for publication means that, through the contract for which he/she is remunerated, the author exclusively transfers to the AEDAF all exploitation rights of the work throughout the world, said transfer including the reproduction, distribution, public communication and transformation.

AEDAF may include the WORK in all its databases and exploit it in any other way, in any language and through all known forms of exploitation and dissemination media (paper printing, CD, DVD, video, electronic support, electronic book , Internet, etc.). Associates and subscribers will be able to directly access the electronic version of the published content with their username and password, enjoying complementary materials. Likewise, for educational purposes, the Journal is available to promote research in higher education institutions in our country through university libraries and in international specialized research centers (such as the International Bureau of Fiscal Documentation).
Copyright is protected with Copyright as a way to prevent plagiarism or intellectual theft.

The contents of the Tax Technical Magazine are accessible only to AEDAF associates and subscribers during the first year from its publication. After this period, they will be openly accessible to the public under the Creative Commons Attribution-Noncommercial-No Derivative Work 4.0 International license (CC BY-NC-ND 4.0).

Titles, abstracts and keywords (in Spanish and English) are accessible worldwide through EBSCO, Medra, Crossref and similar.  

Regardless of the one-year embargo period, the Revista Técnica Tributaria allows, upon request, the possible self-archiving of the work published in the repository of the institution to which the author belongs, especially when his/her research has been funded with public funds. Current legislation applicable to policies related to enabling authors to publish their research in open access will be respected, without interfering with editorial processes or subscription policies.

Publication in the Tax Technical Magazine does not entail any cost for the author as no payment is required for publication.

After publication of the work, the author will receive the remuneration stipulated in the copyright transfer contract.