The Resource Besteuerung von Software im UN-Musterabkommen - Vorschlag einer Erweiterung des Lizenzgebührenbegriffs = Taxation of software in the UN Model Convention - Proposal to extend the definition of royalties

Besteuerung von Software im UN-Musterabkommen - Vorschlag einer Erweiterung des Lizenzgebührenbegriffs = Taxation of software in the UN Model Convention - Proposal to extend the definition of royalties

Label
Besteuerung von Software im UN-Musterabkommen - Vorschlag einer Erweiterung des Lizenzgebührenbegriffs = Taxation of software in the UN Model Convention - Proposal to extend the definition of royalties
Title
Besteuerung von Software im UN-Musterabkommen - Vorschlag einer Erweiterung des Lizenzgebührenbegriffs = Taxation of software in the UN Model Convention - Proposal to extend the definition of royalties
Creator
Subject
Language
eng
Summary
In February 2021, the Subcommittee on the Update of the UN Model Double Taxation Convention between Developed and Developing Countries of the United Nations Committee of Experts on International Cooperation in Tax Matters presented a discussion draft that includes a proposal to revise the definition of "royalties" and a draft commentary on the revised definition. The Subcommittee suggests including payments for the use of, or the right to use computer software as well as the acquisition of any copy of computer software for the purposes of using it in the definition of royalties as described in Art 12 para 3 UN MC. Most probably, the recommendation will be adopted by the Committee of Experts at its forthcoming sessions for inclusion in the next update of the UN MC. The author summarises this new approach and explains the implications of extending Art 12 UN MC to cross-border software payments
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 5 ; p. 239-247
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • UN
  • UN Model
  • royalties
  • software
  • licensing
Label
Besteuerung von Software im UN-Musterabkommen - Vorschlag einer Erweiterung des Lizenzgebührenbegriffs = Taxation of software in the UN Model Convention - Proposal to extend the definition of royalties
Instantiates
Publication
Label
Besteuerung von Software im UN-Musterabkommen - Vorschlag einer Erweiterung des Lizenzgebührenbegriffs = Taxation of software in the UN Model Convention - Proposal to extend the definition of royalties
Publication

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