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Taxation of software payments multi-jurisdictional case law analysis Daiana Castro

By: Castro, Daiana .

Material type: Article

ArticlePublisher: 2019Subject(s): PROGRAMACION DE ORDENADORES

| FISCALIDAD INTERNACIONAL

| TRATADOS INTERNACIONALES

| JURISPRUDENCIA

In: Bulletin for International Taxation v. 73, n. 3, March 2019 Summary: This article considers the taxation of software payments with specific reference to tax treaties, and analyses the tax and case law of three divergent jurisdictions, i.e. Argentina, Australia and India.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2019/3-1 (Browse shelf)	Available		BIT/2019/3-1

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Previous	BIT/2019/2-5 The emergence of esports	BIT/2019/2-6 Pakistan's efforts to implement the Common Reporting Standard	BIT/2019/3 Bulletin for International Taxation	BIT/2019/3-1 Taxation of software payments	BIT/2019/3-2 The OECD Model (2017) and hybrid entities	BIT/2019/3-3 How technology is changing taxation in Latin America	BIT/2019/3-4 US Tax Cuts and Jobs Act	Next

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Resumen.

This article considers the taxation of software payments with specific reference to tax treaties, and analyses the tax and case law of three divergent jurisdictions, i.e. Argentina, Australia and India.

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Taxation of software payments multi-jurisdictional case law analysis Daiana Castro

By: Castro, Daiana.

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By: Castro, Daiana .