The Resource Withholding tax and cross-border intellectual property transactions in developing countries : the example of Egypt and India

Withholding tax and cross-border intellectual property transactions in developing countries : the example of Egypt and India

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Withholding tax and cross-border intellectual property transactions in developing countries : the example of Egypt and India
Title
Withholding tax and cross-border intellectual property transactions in developing countries : the example of Egypt and India
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Language
eng
Summary
This article examines cross-border transactions involving intellectual property, including licensing, transfers and cost-sharing arrangements with specific regard to Egypt and India. As these developing countries are technology importers, they are concerned with protecting their tax revenue by the imposition of appropriate measures, notably withholding taxes
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
Language note
English
Label
Withholding tax and cross-border intellectual property transactions in developing countries : the example of Egypt and India
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Publication
Label
Withholding tax and cross-border intellectual property transactions in developing countries : the example of Egypt and India
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