The Resource An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding

An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding

Label
An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding
Title
An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding
Creator
Subject
Summary
The authors analyse the tax treatment of payments for computer software products and propose that such payments should be treated as business profits rather than royalties
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 1 (1995),
http://library.link/vocab/creatorName
  • Sprague, G.D
  • Whatley, E.T
  • Weisman, R.L
Geographic coverage
  • Pacific Islands
  • Asia
Language note
English
http://library.link/vocab/subjectName
  • software
  • treaty interpretation
  • OECD Model
  • intangibles
  • royalties
Label
An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding
Instantiates
Publication
Label
An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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