The Resource Corrispettivi pagati all'estero per concessioni in uso di software

Corrispettivi pagati all'estero per concessioni in uso di software

Label
Corrispettivi pagati all'estero per concessioni in uso di software
Title
Corrispettivi pagati all'estero per concessioni in uso di software
Creator
Subject
Summary
Payments made abroad for software licences. This article comments on the Italian Ministry of Finance Resolution No. 169/E dated 30 July 1997 dealing with payments made for software licenses. Software licensing or copyright sale contracts are described. Italian tax law is analysed in-depth from the domestic point of view. Reference is made to treaty law and to the OECD Commentary on Art. 12 (royalties)
Citation source
In: Corriere Tributario. - Milan. - Vol. 20 (1997),
http://library.link/vocab/creatorName
Mayr, S
Language note
Italian
http://library.link/vocab/subjectName
  • licensing
  • software
Label
Corrispettivi pagati all'estero per concessioni in uso di software
Instantiates
Publication
Abbreviated title
CorT
Label
Corrispettivi pagati all'estero per concessioni in uso di software
Publication
Abbreviated title
CorT

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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