Cross-Border Software Transactions from a Technology Importing Country Perspective: The Case of the Argentina-Germany Income and Capital Tax Treaty (1978)

Mirna Solange Screpante

Cross-Border Software Transactions from a Technology Importing Country Perspective: The Case of the Argentina-Germany Income and Capital Tax Treaty (1978)

Mirna Solange Screpante

WU Wirtschaftsuniversität Wien

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Forschung

Abstract

In this article, the author discusses the concept and the tax treatment of software transactions under article 12 of the Argentina-Germany Income and Capital Tax Treaty (1978).

Originalsprache	Englisch
Seiten (von - bis)	460 - 465
Fachzeitschrift	Bulletin for International Taxation
Jahrgang	67
Ausgabenummer	9
Publikationsstatus	Veröffentlicht - 2013

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505
502038 Steuerlehre

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Zitat

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