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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Status of publication | Published |
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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 |
Associations
- People
- Screpante, Mirna Solange (Former researcher)
- Research areas (Ă–STAT Classification 'Statistik Austria')
- 5261 Comparative constitutional law (European -, international -) (Details)
- 5349 Business taxation (Details)