A misconceived change U.N. includes software in the scope of royalty by Najeeb Memon
By: Memon, Najeeb
.
Material type: 
ArticlePublisher: 2024Subject(s): COMERCIO ELECTRONICO | IMPUESTOS | TRATADOS INTERNACIONALES | NACIONES UNIDAS
In:
Tax Notes International v. 115, n. 7, August 12 2024, p. 995-1007Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/115/7-1 (Browse shelf) | Available | OP 138-Bis/2024/115/7-1 |
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.
There are no comments for this item.