Memon, Najeeb
A misconceived change U.N. includes software in the scope of royalty / by Najeeb Memon .-- , 2024
Najeeb Memon is a member of the Federal Board of Revenue, Government of Pakistan. The views expressed in this article are those of the author and do not necessarily reflect the views of the government of Pakistan or any other organization. In this article, Memon discusses the legal nature of software and argues that the U.N.’s recent addition of software to article 12 of its model treaty was misguided.
COMERCIO ELECTRONICO
IMPUESTOS
TRATADOS INTERNACIONALES
NACIONES UNIDAS
Tax Notes International 1048-3306 v. 115, n. 7, August 12 2024, p. 995-1007
A misconceived change U.N. includes software in the scope of royalty / by Najeeb Memon .-- , 2024
Najeeb Memon is a member of the Federal Board of Revenue, Government of Pakistan. The views expressed in this article are those of the author and do not necessarily reflect the views of the government of Pakistan or any other organization. In this article, Memon discusses the legal nature of software and argues that the U.N.’s recent addition of software to article 12 of its model treaty was misguided.
COMERCIO ELECTRONICO
IMPUESTOS
TRATADOS INTERNACIONALES
NACIONES UNIDAS
Tax Notes International 1048-3306 v. 115, n. 7, August 12 2024, p. 995-1007