The future of the taxation of software payments electrónico reflections on the proposal to amend Article 12 of the UN Model as discussed by the UN Tax Committee in April 2021 Jan J.P. de Goede
By: Goede, Jan J.P. de
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | ORDENADORES | PROGRAMACION DE ORDENADORES | PROPIEDAD INTELECTUAL | MODELO DE CONVENIO DE NACIONES UNIDAS
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 632-641Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-16 (Browse shelf) | Available | BIT/2021/11/12-16 |
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.
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