Taxation and technology transfer: key issues
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
New York
United Nations
2005
|
| Schriftenreihe: | Transfer of technology for successful integration into the global economy
|
| Schlagworte: | |
| Online-Zugang: | FAW01 FAW02 Volltext |
| Beschreibung: | At head of title: United Nations Conference on Trade and Development. - "UNCTAD/ITE/IPC/2005/9"--Title page verso. - "Sales no. E.05. II. D.24"--Title page verso. - 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 Includes bibliographical references (p. 42-45) The application of international tax principles to technology transfer -- Formulating a tax policy to promote technology imports -- Tax policy considerations involved in technology exports 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 |
| Beschreibung: | 1 Online-Ressource (vii, 49 pages) |
| ISBN: | 1423778413 9211126843 9781423778417 9789211126846 |
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| 500 | |a Includes bibliographical references (p. 42-45) | ||
| 500 | |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 | ||
| 500 | |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 | ||
| 650 | 4 | |a Transfert de technologie / Impôts / Droit | |
| 650 | 7 | |a POLITICAL SCIENCE / Public Policy / Economic Policy |2 bisacsh | |
| 650 | 7 | |a Technology transfer / Taxation / Law and legislation |2 fast | |
| 650 | 7 | |a Kennisoverdracht |2 gtt | |
| 650 | 7 | |a Technische vernieuwing |2 gtt | |
| 650 | 7 | |a Technische ontwikkeling |2 gtt | |
| 650 | 7 | |a Internationaal belastingrecht |2 gtt | |
| 650 | 7 | |a Belastingpolitiek |2 gtt | |
| 650 | 7 | |a Technologietransfer |2 swd | |
| 650 | 7 | |a Steuerpolitik |2 swd | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Wirtschaftspolitik | |
| 650 | 4 | |a Technology transfer |x Taxation |x Law and legislation | |
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Datensatz im Suchindex
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| id | DE-604.BV043140010 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:18:40Z |
| institution | BVB |
| isbn | 1423778413 9211126843 9781423778417 9789211126846 |
| language | English |
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| physical | 1 Online-Ressource (vii, 49 pages) |
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| publishDate | 2005 |
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| publisher | United Nations |
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| series2 | Transfer of technology for successful integration into the global economy |
| spelling | Taxation and technology transfer key issues New York United Nations 2005 1 Online-Ressource (vii, 49 pages) txt rdacontent c rdamedia cr rdacarrier Transfer of technology for successful integration into the global economy At head of title: United Nations Conference on Trade and Development. - "UNCTAD/ITE/IPC/2005/9"--Title page verso. - "Sales no. E.05. II. D.24"--Title page verso. - 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 Includes bibliographical references (p. 42-45) The application of international tax principles to technology transfer -- Formulating a tax policy to promote technology imports -- Tax policy considerations involved in technology exports 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 Transfert de technologie / Impôts / Droit POLITICAL SCIENCE / Public Policy / Economic Policy bisacsh Technology transfer / Taxation / Law and legislation fast Kennisoverdracht gtt Technische vernieuwing gtt Technische ontwikkeling gtt Internationaal belastingrecht gtt Belastingpolitiek gtt Technologietransfer swd Steuerpolitik swd Recht Steuer Wirtschaftspolitik Technology transfer Taxation Law and legislation Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Technologietransfer (DE-588)4059277-7 gnd rswk-swf Technologietransfer (DE-588)4059277-7 s Steuerpolitik (DE-588)4057447-7 s 1\p DE-604 United Nations Conference on Trade and Development Sonstige oth http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=158050 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Taxation and technology transfer key issues Transfert de technologie / Impôts / Droit POLITICAL SCIENCE / Public Policy / Economic Policy bisacsh Technology transfer / Taxation / Law and legislation fast Kennisoverdracht gtt Technische vernieuwing gtt Technische ontwikkeling gtt Internationaal belastingrecht gtt Belastingpolitiek gtt Technologietransfer swd Steuerpolitik swd Recht Steuer Wirtschaftspolitik Technology transfer Taxation Law and legislation Steuerpolitik (DE-588)4057447-7 gnd Technologietransfer (DE-588)4059277-7 gnd |
| subject_GND | (DE-588)4057447-7 (DE-588)4059277-7 |
| title | Taxation and technology transfer key issues |
| title_auth | Taxation and technology transfer key issues |
| title_exact_search | Taxation and technology transfer key issues |
| title_full | Taxation and technology transfer key issues |
| title_fullStr | Taxation and technology transfer key issues |
| title_full_unstemmed | Taxation and technology transfer key issues |
| title_short | Taxation and technology transfer |
| title_sort | taxation and technology transfer key issues |
| title_sub | key issues |
| topic | Transfert de technologie / Impôts / Droit POLITICAL SCIENCE / Public Policy / Economic Policy bisacsh Technology transfer / Taxation / Law and legislation fast Kennisoverdracht gtt Technische vernieuwing gtt Technische ontwikkeling gtt Internationaal belastingrecht gtt Belastingpolitiek gtt Technologietransfer swd Steuerpolitik swd Recht Steuer Wirtschaftspolitik Technology transfer Taxation Law and legislation Steuerpolitik (DE-588)4057447-7 gnd Technologietransfer (DE-588)4059277-7 gnd |
| topic_facet | Transfert de technologie / Impôts / Droit POLITICAL SCIENCE / Public Policy / Economic Policy Technology transfer / Taxation / Law and legislation Kennisoverdracht Technische vernieuwing Technische ontwikkeling Internationaal belastingrecht Belastingpolitiek Technologietransfer Steuerpolitik Recht Steuer Wirtschaftspolitik Technology transfer Taxation Law and legislation |
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