The Resource Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)

Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)

Label
Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)
Title
Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)
Creator
Subject
Language
eng
Summary
In this article, the author discusses the concept and the tax treatment of software transactions under article 12 of the Argentina-Germany Income and Capital Tax Treaty (1978)
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
Screpante, M.S
Language note
English
http://library.link/vocab/subjectName
  • software
  • cross-border transaction
  • royalties
  • withholding tax
  • tax treaty
Label
Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)
Instantiates
Publication
Label
Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)
Publication

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