Taxation and technology transfer : key issues
著者
書誌事項
Taxation and technology transfer : key issues
United Nations, 2005
- タイトル別名
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Transfer of technology for successful integration into the global economy
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注記
"Transfer of technology for successful integration into the global economy" -- head of cover and t.p.
"UNCTAD/ITE/IPC/2005/9" -- T.p. verso
"United Nations Publications sales no. E.05.II.D.24" -- T.p. verso
内容説明・目次
内容説明
Technology is often packaged in the form of tangible assets, intangible property, and knowledge and skills. These different forms of technology may be transferred from one country to another through trade in tangible and intangible assets, the provision of services or licensing and leasing agreements, and also as part of FDI. These different modes of transfer and methods of payments may give rise to different tax obligations. This study examines the implications of various tax instruments on the transfer of technology from the perspective of both technology importing and exporting countries. It also identifies some of the tax-related policy instruments than can be used to promote technology transfer to developing countries.
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