New developments on the taxation of technology-related transactions
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The work New developments on the taxation of technology-related transactions represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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New developments on the taxation of technology-related transactions
Resource Information
The work New developments on the taxation of technology-related transactions represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- New developments on the taxation of technology-related transactions
- Language
- eng
- Summary
- An analysis of the new development of taxation in China concerning the main technology-related transactions, such as the transfer of ownership, the transfer of rights to use, and the provision of related services. The authors discuss the different tax treatments for royalties and technology-related services, the opportunities available for Technology Advanced Services Enterprise opportunities for companies which provide technology-related services and how income derived from a transfer of ownership of technology will be treated under the new Chinese corporate income tax regime
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 16 (2010), no. 4 ; p. 296-303
- Geographic coverage
- Asia
- Language note
- English
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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/resource/YB5S0-XE_wI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/YB5S0-XE_wI/">New developments on the taxation of technology-related transactions</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>
