The Resource The tax treatment of engineering in international large- project contracting
The tax treatment of engineering in international large- project contracting
Resource Information
The item The tax treatment of engineering in international large- project contracting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The tax treatment of engineering in international large- project contracting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Puts forward a suggested meaning of the word "engineering" in the BIAC proposals to amend the commentary to Article 12 of the OECD Model in the context of the distinction between transfers of know-how and the provision of services
- Label
- The tax treatment of engineering in international large- project contracting
- Title
- The tax treatment of engineering in international large- project contracting
- Summary
- Puts forward a suggested meaning of the word "engineering" in the BIAC proposals to amend the commentary to Article 12 of the OECD Model in the context of the distinction between transfers of know-how and the provision of services
- Citation source
- In: Intertax. - The Hague. - Vol. 25 (1997),
- http://library.link/vocab/creatorName
- Sonntag, K
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- technical services
- know how
- royalties
- Label
- The tax treatment of engineering in international large- project contracting
- Abbreviated title
- ITT
- Label
- The tax treatment of engineering in international large- project contracting
- Abbreviated title
- ITT
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-tax-treatment-of-engineering-in-international/kePlQIXtimc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-tax-treatment-of-engineering-in-international/kePlQIXtimc/">The tax treatment of engineering in international large- project contracting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-tax-treatment-of-engineering-in-international/kePlQIXtimc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-tax-treatment-of-engineering-in-international/kePlQIXtimc/">The tax treatment of engineering in international large- project contracting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
