Quotation Screpante, Mirna Solange. 2013. Cross-Border Software Transactions from a Technology Importing Country Perspective: The Case of the Argentina-Germany Income and Capital Tax Treaty (1978) . Bulletin for International Taxation. 67 (9), 460-465.


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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).

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Publication's profile

Status of publication Published
Affiliation External
Type of publication Journal article
Journal Bulletin for International Taxation
Language English
Title Cross-Border Software Transactions from a Technology Importing Country Perspective: The Case of the Argentina-Germany Income and Capital Tax Treaty (1978)
Volume 67
Number 9
Year 2013
Page from 460
Page to 465
Reviewed? N
DOI n.a.
Open Access Y
Open Access Link https://online.ibfd.org/kbase/#topic=doc&url=/collections/bit/html/bit_2013_09_int_2.html&WT.z_nav=Navigation

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Screpante, Mirna Solange (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5261 Comparative constitutional law (European -, international -) (Details)
5349 Business taxation (Details)
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