Taxation of Software Payments: Revisiting the Definition of Royalties under the UN Model Convention

Rita Szudoczky; Rafaella Pereira Pedone de Oliveira

Taxation of Software Payments: Revisiting the Definition of Royalties under the UN Model Convention

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	The Future of the UN Model Convention
Herausgeber*innen	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Publikationsstatus	In Vorbereitung - 2025

Zitat

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title = "Taxation of Software Payments: Revisiting the Definition of Royalties under the UN Model Convention",

author = "Rita Szudoczky and \{Pereira Pedone de Oliveira\}, Rafaella",

year = "2025",

language = "English",

editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer and Rita Szudoczky",

booktitle = "The Future of the UN Model Convention",

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Taxation of Software Payments: Revisiting the Definition of Royalties under the UN Model Convention. / Szudoczky, Rita ; Pereira Pedone de Oliveira, Rafaella.
The Future of the UN Model Convention. Hrsg. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. 2025.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - Taxation of Software Payments: Revisiting the Definition of Royalties under the UN Model Convention

AU - Szudoczky, Rita

AU - Pereira Pedone de Oliveira, Rafaella

PY - 2025

Y1 - 2025

M3 - Chapter in edited volume

BT - The Future of the UN Model Convention

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Szudoczky, Rita

ER -