| 000 | 01127nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c150078 _d150078 |
||
| 003 | ES-MaIEF | ||
| 005 | 20241217172247.0 | ||
| 007 | ta | ||
| 008 | 241210s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 |
_957547 _aMemon, Najeeb |
||
| 245 | 1 | 2 |
_aA misconceived change _bU.N. includes software in the scope of royalty _c by Najeeb Memon |
| 260 | _c2024 | ||
| 520 | _aNajeeb 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. | ||
| 650 | 4 |
_950220 _aCOMERCIO ELECTRONICO |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 650 | 4 |
_944959 _aNACIONES UNIDAS |
|
| 773 | 0 |
_9172616 _oOP 138-Bis/2024/115/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 7, August 12 2024, p. 995-1007 |
|
| 942 | _cART | ||