software
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The concept software represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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software
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The concept software represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- software
217 Items that share the Concept software
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- "Zappers" - are governments getting "zapped"?
- A buyer's guide to transfer pricing software
- A challenging reform is needed
- Abzugsteuern für grenzüberschreitende Leistungen - Vertragsgestaltung/Haftungsvermeidung
- Achieve capital gain treatment for intellectual property
- Advocacy and taxation in Canada
- Agile Verwaltung : wie der Öffentliche Dienst aus der Gegenwart die Zukunft entwickeln kann
- An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding
- An overlooked piece of digital economy : the international taxation of softwarisation and virtualisation, from the UK perspective
- Anmerkungen zur Digital-AfA durch das BMF-Schreiben v. 26.2.2021
- Anwendbarkeit der Umsatzsteuerbefreiung auf ausgelagerte Verwaltungstätigkeiten : Erweiterung der Auslagerungsgrundsätze
- Application of the law to the computer industry
- Auteursrechten en inkomstenbelastingen : beschouwingen vanuit de auteursrechtpraktijk
- BMW : should the development costs for free software be added to the transaction value?
- Beschränkte Steuerpflicht ausländischer Softwareanbieter : BMF, Schreiben v. 27.10.2017 - IV C 5 - S 2300/12/10003:004
- Besteuerung digitaler Produkte : Zusammenfassung der aktuellen Rechtslage und Betrachtung von Praxisproblemen
- Besteuerung von Lizenzgebühren und Anrechnung griechischer Quellensteuer = Taxation of royalties and Greek withholding tax credit
- Besteuerung von Software im UN-Musterabkommen - Vorschlag einer Erweiterung des Lizenzgebührenbegriffs = Taxation of software in the UN Model Convention - Proposal to extend the definition of royalties
- Bilanzierung von Software
- Bilanzierung von Software. BdF Schreiben vom 20.1.1992 IV B 2 - S 2180-1/92
- Bilanzsteuerrecht. Steuerliche Behandlung von Computer-Software
- Blockchain and smart contracts : a look at the future of transfer pricing control
- Boekhoudkundige en fiscale aspecten van software
- Bridging the digital divide - taxation on payments for software, information and digitized goods
- Building global international tax law : essays in honour of Guglielmo Maisto
- California zappers : a proposal for California's commission on the 21st century economy
- Canada - U.S. tax practice. A Crossborder view. Cross-border software licensing arrangements
- Characterization of software transactions for tax treaty purposes - the Infrasoft (2013) case
- Chipkarten im Bilanz- und Steuerrecht : Anlage- oder Umlaufvermögen, geringwertige Wirtschaftsgüter, Verbindlichkeit oder Rückstellung, Entgelt, Kaution, Schadenersatz
- Cloud computing : permanent establishment and its implications for international taxation
- Cloud computing under double tax treaties : a German perspective
- Computer program prop. regs. are a good but cautious start
- Computer says no
- Computer software in het internationale belastingrecht
- Computer software in international tax law
- Computer software taxation
- Computer software transactions and the income tax definition of a royalty
- Consorcio Red Alastria : origen y reforma de la primera blockchain de España
- Contratti con non residenti per l'utilizzo di prodotti software
- Copyright and software and Spanish tax treaties : an issue of balance between technology-importing and technology-exporting countries
- Copyright law and certain tax treatment of software transactions
- Copyright law and taxation of software
- Corrispettivi pagati all'estero per concessioni in uso di software
- Cross-border software payments in India : recent decisions will hurt revenue targets
- Cross-border software transactions from a technology importing country perspective : the case of the Argentina-Germany Income and Capital Tax Treaty (1978)
- Czech taxation of software payments
- Da tributação do software nos acordos internacionais contra a dupla tributação da renda
- Decision of the Supreme Administrative Court on the taxation of software payments
- Die Behandlung von Software in der Handels- und Steuerbilanz
- Die steuer und bilanzrechtliche Behandlung von Software
- Die steuerliche Behandlung von Serverbetriebsstätten : Wertungen im Lichte der BEPS-Aktionspunkte 1 und 7
- Die steuerliche optimale Rechtsform der Unternehmung : Analyse und EDV-gestützter Modellansatz zur Besteuerung als Entscheidungskomponente
- Die steuerrechtliche Behandlung von Software
- Digital VAT and development : D-VAT and D-velopment
- Digitalisierung und Steuern : wie sollen Unternehmen und der Steuergesetzgeber (re)agieren?
- E.U. VAT treatment of software
- Eenvoud en doeltreffendheid : Liber Amicorum Mr. J.T. Warnaar
- Electronic tax fraud - are there "sales zappers" in Japan
- Engineering Analysis : implications of the Indian Supreme Court's ruling on software payments
- Engineering Analysis Centre of Excellence Private Ltd v Commissioner of Income Tax and another : Civil Appeal Nos 8733-8734 of 2018
- Ertrag- und umsatzsteuerrechtliche Behandlung des grenzüberschreitenden Softwarevertriebs über das Internet
- Federal income taxation of intellectual properties and intangible assets
- Fighting technology with technology : taking aim at electronic sales suppression
- Final guidance on withholding tax on cross-border software licences and databases
- Fiscalité de la recherche, de la propriété industrielle et logiciels
- French direct tax regime : transfers and licences of software
- Grundlegendes zur beschränkten Steuerpflicht und Quellensteuerabzugsverpflichtung bei Rechteüberlassungen unter Berücksichtigung jüngster (zivilrechtlicher) Gesetzesänderungen
- Guiding taxpayers through the U.S. IRS computer program classification rules
- Handbuch der internationalen Steuerplanung
- Harmonizing the taxation of royalties from software licences
- How tax departments can profit from new computer architecture
- How the States tax sales of computer software
- IT-Tools für das Risikomanagement im Bereich Verrechnungspreise : Implementierung eines toolbasierten Country-by-Country Reporting Prozesses
- Il regime fiscale del software nei rapporti internazionali
- Improved PC-based planning software now even more 'user-friendly'
- Inbound cloud tax considerations
- Income and indirect tax consequences of inbound cloud computing transactions
- Income characterization of software payments - a contemporary tax perspective
- India - case notes
- India - tribunal ruling on cost reimbursement and withholding tax
- India : ruling on royalties
- India's challenges with intangible taxation before and after the GST
- India's ongoing debate on royalty payments for software purchases
- India's ruling on software sales and its implications for the equalization levy
- Indian Expert Committee report on the software industry : analyzing the impact
- Informal meeting between OECD countries and Korea (6th April 1994, South Korea) : Memorandum of Understanding on tax issues between the United States and Korea (note by United States)
- Information technology industry and related transfer pricing issues
- Intellectual property law and taxation
- Intellectual property law and taxation
- Intellectual property law and taxation
- Intellectual property migration to Singapore
- Intellectual property taxation
- International aspects of taxation of computer software
- International bankers question valuation software
- International sales of computer software
- International sales of computer software. Tax conference - in print
- Internationale belastingheffing van cloud computing
- Israeli guidelines on taxation of software
- Issues in using a FSC in the export of computer software
- Japanese withholding tax on cross-border software transactions
- Keeping up with the digital economy
- Knowledge and technology transfers to and from the United States : characterization of transfers of computer software
- La calificación de los cánones de los programas de ordenador en el convenio impositivo entre España y Estados Unidos
- La inteligencia artificial al servicio del "compliance tributario" = Artificial intelligence at the service of tax compliance
- Latin America
- Let the licensor beware : a look at Italy's taxation of software licensing
- Massachusetts zappers - collecting the sales tax that has already been paid
- Model Tax Convention : four related studies
- Nokia: treaty provisions override retrospective amendments
- Octrooieerbaarheid van software : rechtsvergelijkende studie : België, Frankrijk, de Bondsrepubliek Duitsland, Groot-Brittannië, de Verenigde Staten van Noord-Amerika en het Europees Octrooiverdrag
- Oud en nieuw in de omzetbelasting : de stand van zaken
- Payment for outright sale of product not a royalty
- Payments for the use of computer software and the deduction of income tax therefrom
- Portugal - Software taxation, tax treaties, and the OECD Model
- Produktionsstandort Russland : rechtliche und steuerliche Behandlung von Projekten zur Produktionsansiedlung
- Produzione di software applicative e deduzione fiscale
- Proposed regulations on computer software revenue characterization
- Proposed software regs raise new questions
- Qualifikation der Einkünfte aus dem Online-Vertrieb von Standardsoftware nach nationalem und DBA-Recht
- Quando i compensi per l'uso di software non sono soggetti a ritenuta. R.M. 30 luglio 1997, No. 169/E/VII-14/1658
- R&D tax relief for U.K. financial services and fintech businesses
- Re Sté Sopra Steria Group : N° 433315
- Reform of the French IP regime : overview of conditions and opportunities
- Relevancia tributaria del valor en aduana de la mercancía importada
- Revision of the Commentary on Article 12 concerning software payments
- Romania's tax treatment of software
- Russia reshapes the VAT landscape for electronically supplied services : impact of new rules on foreign businesses in B2B and B2C markets
- SWI-Jahrestagung : Abzugsteuer auf die Überlassung von Datenbanken und Software = SWI Conference : withholding tax for the right to use databases and software
- Sale of software in India : royalty or business income?
- Sale of software over the internet : tax considerations
- Service tax gets overhaul
- Skynet software
- Software agents
- Software and customs valuation
- Software and tax treaties : considerations on taxation at source
- Software distribution : copyright and income tax issues in India
- Software og international skatteret
- Software royalties in tax treaties : should copyright rights be reconsidered in the OECD Commentary on Article 12?
- Software taxation in India takes a u-turn
- Software und Übernahme steuerlicher Agenden als -ausgelagerte umsatzsteuerbefreite Dienstleistungen? : Ein Überblick über die beiden Vorabentscheidungsersuchen
- Sourcing cloud transactions the administrable and sensible way
- Steuerabzug nach Paragr. 50a EStG bei Softwareauftragsentwicklung : BMF, Schreiben v. 2.8.2022 - IV B 8 - S 2303/19/10004 :001
- Steuerliche Behandlung von Computer-Software
- Steuerliche Behandlung von Computer-Software
- Steuerplanung mit Comtax
- Structuring distribution of products (including software) in Asia
- Tagungsbericht zum IFA-Kongress 2009 in Vancouver - Teil 2 : Betriebsstätten, Abzugsteuern und andere DBA-Rechtliche sowie europarechtliche Termen
- Task Technology Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia : [2014] FCA 38
- Task Technology Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia : [2014] FCAFC 113
- Tax benefits boost Argentine software industry
- Tax fraud in the sales tax : zappers - what are they? How can Puerto Rico block them?
- Tax implications for Indian software companies selling abroad
- Tax treatment in France of cross-border software transfers
- Tax treatment of computer software
- Tax treatment of computer software
- Tax treatment of computer software | Traitement fiscal du logiciel dans l'informatique | Steuerliche Behandlung von "computer software" | Regimen fiscal de los programas de computación
- Tax treatment of cross-border payments for computer software: a survey of five countries
- Taxation issues of cross-border transfers of computer software
- Taxation of copyright royalties in India : interplay of copyright law and income tax
- Taxation of cross-border payments for computer software
- Taxation of cross-border software payments (Article 12)
- Taxation of digital goods in Brazil
- Taxation of investment and technology into and from Japan
- Taxation of software
- Taxation of software - Malaysia
- Taxation of software - Singapore
- Taxation of software - Taiwan
- Taxation of software : Japan
- Taxation of software : South Korea
- Taxation of software payments : multi-jurisdictional case law analysis
- Taxation of software: tackling the issue of software as 'goods' in India
- Taxing intellectual property and other intangible assets
- The 1992 Model Treaty : treatment of computer software
- The Canadian income tax treatment of computer software payments
- The Microsoft case : the international taxation of software transactions in India
- The Tax Court decision in VERITAS : a comment
- The characterization of computer software: Canada, the United States, and the OECD Model Tax Convention
- The economic effect of taxation on the flow of software copyright royalties in MERCOSUR
- The final software revenue characterization regulations
- The future of the taxation of software payments : reflections on the proposal to amend Article 12 of the UN Model as discussed by the UN Tax Committee in April 2021
- The impact of science and technology on taxation
- The journey from Tata Consulting Services to Samsung : a primer on the tax characterization of software
- The sale of software over the Internet: tax considerations
- The sky's the limit : cloud-based services in an international perspective
- The tax treatment of computer software in Malaysia - direct taxation
- The tax treatment of computer software payments - withholding tax : the Canadian experience
- The tax treatment of software
- The taxation implications of computer software development
- The taxation of digital transactions in India : the new equalization levy
- The year in review : India
- The year in review : Uruguay
- The year in review : Uruguay
- Transfer pricing issues for Indian software companies doing business overseas
- Transfer pricing software : reaching new technological heights
- Transfer pricing software: a market perspective
- Transfer pricing's brave new world
- Treasury and the IRS provide much-needed cloud computing guidance
- Treatment of computer software under the foreign sales corporation (FSC) provisions of the Internal Revenue Code
- Treaty characterization of software income : the Indian Supreme Court's landmark decision of 2 March 2021
- U.S. tax considerations for foreign software companies engaged in cloud commerce
- U.S. taxation of profits from internet software sales - an electronic commerce case study
- US classifies software deals
- Umsatzsteuer bei Software
- Un programme informatique doit-il être amorti ou son prix de revient peut-il être déduit immédiatement? (Cons. d'État, 7e et 9e s.-sect., 17 juin 1987, req. nos. 45180 et 45293)
- Update zum internationalen Steuerrecht - die Highlights
- Uruguay : tax considerations for foreign companies
- VAT implications of the Levob case
- VAT in software transactions: the end of effective use
- VAT treatment of computer software
- Verwertungstatbestände in Paragr. 49 EStG : Bewertung des aktuellen BMF-Schreibens v. 27.10.2017 zur beschränkten Steuerpflicht von ausländischen Anbietern von Software und Datenbanken
- VoIP MTIC - VAT fraud in Voice over Internet Protocol
- Withholding tax on software payments from Korea : the latest word
- Zappers & phantom-ware : a global demand for tax fraud technology
- Zappers : tax fraud, technology and terrorist funding
- Zappers and phantom-ware at the FTA : are they listening now?
- Zollwert von Datenträgern mit eingespeicherter Software : Bundesfinanzhof, Urteil vom 15. Oktober 1991, VII R 167, 168/85
- Zur Vergebührung von Softwarelizenzverträgen auf Dauer gegen Einmalzahlung : Verträge auf Dauer gegen Einmalentgelt ("Softwarekaufverträge") sind weder Bestandverträge noch sonstige Verträge i.S.d. Paragr. 33 TP 5 Abs. 1 GebG
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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/p5rcaWsCpAM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/p5rcaWsCpAM/">software</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
