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

Institute for Austrian and International Tax Law

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	The Future of the UN Model Convention
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Publication status	In preparation - 2025

Cite this

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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. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. 2025.

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

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 -