Goede, Jan J.P. de
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 electrónico / Jan J.P. de Goede .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this contribution to the 75th anniversary issue of the Bulletin for International Taxation, the author comments on the taxation of software payments in light of the proposal to change article 12 of the UN Model as discussed by the UN Tax Committee in April 2021.
FISCALIDAD INTERNACIONAL
ORDENADORES
PROGRAMACION DE ORDENADORES
PROPIEDAD INTELECTUAL
MODELO DE CONVENIO DE NACIONES UNIDAS
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 632-641
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 electrónico / Jan J.P. de Goede .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this contribution to the 75th anniversary issue of the Bulletin for International Taxation, the author comments on the taxation of software payments in light of the proposal to change article 12 of the UN Model as discussed by the UN Tax Committee in April 2021.
FISCALIDAD INTERNACIONAL
ORDENADORES
PROGRAMACION DE ORDENADORES
PROPIEDAD INTELECTUAL
MODELO DE CONVENIO DE NACIONES UNIDAS
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 632-641