TY  - JOUR
TI  - Cross-Border Software Transactions from a Technology Importing Country Perspective: The Case of the Argentina-Germany Income and Capital Tax Treaty (1978) 
AB  - 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). 
DO  - n.a.
SP  - 460
EP  - 465
PY  - 2013-01-01
JO  - Bulletin for International Taxation
AU  - Screpante, Mirna Solange 
ER -