The Resource International technology transfers - regional tax policy issues in Asia

International technology transfers - regional tax policy issues in Asia

Label
International technology transfers - regional tax policy issues in Asia
Title
International technology transfers - regional tax policy issues in Asia
Creator
Subject
Language
eng
Summary
Countries in the Asian region have, for some time now, been acting as importers of intellectual property. However, many Asian countries have now developed, or are developing, resources to become major technology exporters. This phenomenon has created a need for changes in their fiscal systems to accommodate outbound technology transfers. This article examines the adaptation of regional tax systems in response to the changing technology flows. It looks into convergence of regional tax systems, and how developing trends could lead to a new type of divergence between the systems. Such divergence, if not addressed, may produce fiscal imbalances, double taxation and an ultimate reduction in technology transfers
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 12 (2006),
http://library.link/vocab/creatorName
Toryanik, T
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
transfer of technology
Label
International technology transfers - regional tax policy issues in Asia
Instantiates
Publication
Label
International technology transfers - regional tax policy issues in Asia
Publication

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