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...

Full description

Bibliographic Details

Format:	Book
Language:	English
Published:	New York United Nations 2005
Series:	Transfer of technology for successful integration into the global economy
Subjects:	Belastingpolitiek Internationaal belastingrecht Kennisoverdracht Technische ontwikkeling Technische vernieuwing Transfert de technologie - Impôts - Droit Recht Steuer Technology transfer > Taxation > Law and legislation Steuerpolitik Technologietransfer
Summary:	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.
Item Description:	At head of title: United Nations Conference on Trade and Development. -- "UNCTAD/ITE/IPC/2005/9"--T.p. verso. -- "Sales no. E.05.II.D.24"--T.p. verso. Includes bibliographical references (p. 42-45)
Physical Description:	VII, 49 S. 30 cm
ISBN:	9211126843