The Resource Proposed regulations on computer software revenue characterization

Proposed regulations on computer software revenue characterization

Label
Proposed regulations on computer software revenue characterization
Title
Proposed regulations on computer software revenue characterization
Creator
Subject
Summary
The author analyses the proposed regulations by the IRS on revenue from computer software transfers. Special attention is given to the analytical framework and the examples included in the regulations. Furthermore, he compares the regulations with the commentary on article 12 of the OECD Model Convention, gives elements for improvement and reviews the effect on international practice
Citation source
In: Tax management international journal. - Vol. 26 (1997),
http://library.link/vocab/creatorName
Sprague, G.D
Language note
English
http://library.link/vocab/subjectName
  • software
  • royalties
Label
Proposed regulations on computer software revenue characterization
Instantiates
Publication
Abbreviated title
TMIJ
Label
Proposed regulations on computer software revenue characterization
Publication
Abbreviated title
TMIJ

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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