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 |
|---|---|
| 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 (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5261 Comparative constitutional law (European -, international -) (Details)
- 5349 Business taxation (Details)