The taxation of income derived from the supply of technology L'imposition des revenus provenant des transferts de technologie Die Besteuerung von Einkünften aus der Überlassung von Technologie La imposición sobre la renta derivada del suministro de tecnología
著者
書誌事項
The taxation of income derived from the supply of technology = L'imposition des revenus provenant des transferts de technologie = Die Besteuerung von Einkünften aus der Überlassung von Technologie = La imposición sobre la renta derivada del suministro de tecnología
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 82a ; subject 1）
International Fiscal Association, c1997
大学図書館所蔵 全9件
注記
"51st Congress of the International Fiscal Association, New Delhi, 1997"--Half t.p.
English, French, German and Spanish
Includes bibliographical references
内容説明・目次
内容説明
This book addresses issues and trends in the taxation of crossborder supply of technology. It focuses on the treatment of a non-resident supplier of technology by the country in which it is to be used. The topics include the treatment of technical service fees, methods of distinguishing among different forms of technology transfers, recent developments in the taxation of computer software, and special issues arising in developing countries.
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