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Taxation and technology transfer : key issues.
Technology is often packaged in the form of tangible assets, intangible property, and knowledge and skills. These different forms of technology may be transferred from one country to another through trade in tangible and intangible assets, the provision of services or licensing and leasing agreement...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor Corporativo: | |
| Formato: | Documento de Gobierno Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York :
United Nations,
2005.
|
| Colección: | Transfer of technology for successful integration into the global economy.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Taxation and technology transfer : |b key issues. |
| 260 | |a New York : |b United Nations, |c 2005. | ||
| 300 | |a 1 online resource (vii, 49 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
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| 490 | 1 | |a Transfer of technology for successful integration into the global economy | |
| 504 | |a Includes bibliographical references (pages 42-45). | ||
| 505 | 2 | |a The application of international tax principles to technology transfer -- Formulating a tax policy to promote technology imports -- Tax policy considerations involved in technology exports. | |
| 520 | |a Technology is often packaged in the form of tangible assets, intangible property, and knowledge and skills. These different forms of technology may be transferred from one country to another through trade in tangible and intangible assets, the provision of services or licensing and leasing agreements, and also as part of foreign direct investment (FDI). These different modes of transfer and methods of payments may give rise to different tax obligations. This study examines the implications of various tax instruments on the transfer of technology from the perspective of both technology importing and exporting countries. It also identifies some of the tax-related policy instruments that can be used to promote technology transfer to developing countries.--Publisher's description. | ||
| 588 | 0 | |a Print version record. | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 546 | |a English. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Technology transfer |x Taxation |x Law and legislation. | |
| 650 | 6 | |a Transfert de technologie |x Impôts |x Droit. | |
| 650 | 7 | |a POLITICAL SCIENCE |x Public Policy |x Economic Policy. |2 bisacsh | |
| 650 | 7 | |a Technology transfer |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst01145325 | |
| 650 | 7 | |a Technologietransfer |2 gnd | |
| 650 | 7 | |a Steuerpolitik |2 gnd | |
| 650 | 1 | 7 | |a Kennisoverdracht. |2 gtt |
| 650 | 1 | 7 | |a Technische vernieuwing. |2 gtt |
| 650 | 1 | 7 | |a Technische ontwikkeling. |2 gtt |
| 650 | 1 | 7 | |a Internationaal belastingrecht. |2 gtt |
| 650 | 1 | 7 | |a Belastingpolitiek. |2 gtt |
| 710 | 2 | |a United Nations Conference on Trade and Development. | |
| 776 | 0 | 8 | |i Print version: |t Taxation and technology transfer. |d New York : United Nations, 2005 |w (DLC) 2006374467 |w (OCoLC)64130881 |
| 830 | 0 | |a Transfer of technology for successful integration into the global economy. | |
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