Softwere royalties in tax treaties should copyright rights be reconsidered in the OECD commentary on Article 12 ? Alejandro García Heredia
By: García Heredia, Alejandro
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Material type: 
ArticlePublisher: 2005Subject(s): PROGRAMACION DE ORDENADORES | ORDENADORES | PATENTES | IMPUESTOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | TRATADOS INTERNACIONALES | COMENTARIOS
In:
Bulletin for international fiscal documentation v. 59, n. 6, 2005, p. 225-235
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 323/2005/6-2 (Browse shelf) | Available | OP 323/2005/6-2 |
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| OP 323/2005/5-3 Singapore's 2005 budget | OP 323/2005/5-4 Denying tax deductions for criminals : Australia considers the options | OP 323/2005/6-1 " Taxes covered " | OP 323/2005/6-2 Softwere royalties in tax treaties | OP 323/2005/6-3 The aftermath of the Lamesa case | OP 323/2005/6-4 Tax avoidance schemes in New Zealand | OP 323/2005/7-1 Rethinking the design of Australia's CFC Rules in the global economy |
Conclusión.
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